Claim of TDS credit - If the assessee proves that such tax has ...

Income Tax

June 25, 2022

Claim of TDS credit - If the assessee proves that such tax has been deducted by the parties but it has not been reflected in the form no. 26AS, this issue has been considered by CBDT in office memo dated 11th March 2016. In paragraph no. 3, the CBDT has directed the officers not to enforce demand arising in such circumstances. Further, merely because the tax deductor has not filed the TDS return there is enough mechanism available to catch hold of such defaulting tax deductor. No doubt, it is the duty of the assessee to show that tax has been deducted. - AT

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Claim of TDS credit - If the assessee proves that such tax has ...

Income Tax

June 25, 2022

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