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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Tax Credit - Once the TDS certificate has been issued by ...


TDS Certificate Issued: Deductor Cannot Claim Refund; Only Deductee Eligible for Refund of Deducted Tax Amounts.

January 30, 2013

Case Laws     Income Tax     AT

Tax Credit - Once the TDS certificate has been issued by deductor he cannot claim refund of the amount deducted because the tax deducted primarily constitutes income of deductee and he can only claim the refund of the amount - AT

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