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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Credit for tax collected at source must follow collector reporting and return claims, with allocation and verification safeguards.</h1> Credit for tax collected at source is allowed to the person from whom tax was collected on the basis of collector information and payment to the Central Government. If income is assessable in another person's hands, the collectee may file a declaration to direct credit to that other person and the collector must report and issue the certificate accordingly. Credit is allocated to the assessment year when income is assessable, may be proportionally spread for multi-year leases or licenses, and is claimed in the return subject to verification under the Board's risk management strategy.

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