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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Credit of TDS deducted in the name of deceased mother of the ...

Income Tax

March 2, 2023

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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