Credit of TDS deducted in the name of deceased mother of the ...
Assessee Can Claim TDS Credit Deducted in Deceased Mother's Name; AO to Verify Form 26AS for Allowance.
March 2, 2023
Case Laws Income Tax AT
Credit of TDS deducted in the name of deceased mother of the assessee - the assessee would not be made to suffer because of delay on the part of the deductor in updating PAN of the legal heir. Accordingly, the AO is directed to allow credit of the TDS claimed by the appellant on verification of form 26AS - AT
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