Employer Not Default for TDS Shortfall: Section 192 Allows Section 80C Deductions for Govt Provident Fund Contributions.

Short deduction of TDS from salary u/s 192 - Disallowance of deduction u/s 80C - The contribution made by the employees is to be treated as contribution to Government Provident Fund and deduction u/s 80C is allowable to these employees - assessee cannot be treated as assessee in default - AT .....

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