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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Credit of TDS/ TAX deducted but not deposited with the ...


Tax Credit Allowed for Undeposited TDS; Government May Pursue Recovery from Deductor via Rectification Application.

November 22, 2023

Case Laws     Income Tax     HC

Credit of TDS/ TAX deducted but not deposited with the Government by the diductor - Rectification application concerning the Return of Income (ROI) - Credit of TAS deducted by borrower - Credit allowed - Government may initiate the recovery proceedings from the deductor - HC

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