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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Credit of TDS - AO cannot simply decline the credit of TDS and ...

Income Tax

March 14, 2023

Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in accordance with provisions of law. Further, the AO is also directed to verify if any relief has already been granted in the rectification application filed by the assessee. If so then further benefit of TDS credit may not be allowed. - AT

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