TMI BlogTDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted...TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted at source and paid to Central Government and income is sustainable over a number of years, credit for tax deducted at source shall be allowed across those years in same proportion in which income is assessable to tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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