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Non-enforcement of recovery of demand against the assessee where tax has been deducted but not deposited by the deductor

News and Press Release - Dated:- 12-3-2016 - The Central Board of Direct Taxes (CBDT) had issued directions to the field offices that taxpayers whose tax has been deducted at source but not deposited to the Government s account by the deductor, will .....

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is on account of tax-credit mismatch due to non-payment of TDS to the Government account by the deductor. Instances have come to the notice of the Board that these directions are not being strictly followed in the field offices. An Office Memorandum .....

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