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Instruction regarding not to put any inconvenience to assessee for Non-deposit of TDS by the deductor - CBDT

Income Tax - No. 275/29/2014-IT-(B) - Dated:- 1-6-2015 - No. 275/29/2014-IT-(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated New Delhi, the 1st June, 2015 To, The CCsIT (CCA) Subject: Non-deposit o .....

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he Income-tax Act, 1961 (hereafter the Act') but has failed to deposit the same into the Government account leading to denial of credit of such deduction of tax to these taxpayers and consequent raising of demand. 2. As per Section 199 of the Act .....

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come where the tax is deductible at source under the provisions of Chapter- XVII. Thus the Act puts a bar on direct demand against the assessee in such cases and the demand on account of tax credit mismatch cannot be enforced coercively. 3. This may .....

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