Deductor obligation: pay deducted tax, furnish certificate to deductee within prescribed time, and file return of deduction. Every deductor must pay the tax deducted to the credit of the Central Government in the prescribed time and manner, furnish the deductee a certificate confirming deduction with prescribed particulars and timing, and deliver or cause delivery of a return of tax deduction as provided under the referenced procedural provision.
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Provisions expressly mentioned in the judgment/order text.
Deductor obligation: pay deducted tax, furnish certificate to deductee within prescribed time, and file return of deduction.
Every deductor must pay the tax deducted to the credit of the Central Government in the prescribed time and manner, furnish the deductee a certificate confirming deduction with prescribed particulars and timing, and deliver or cause delivery of a return of tax deduction as provided under the referenced procedural provision.
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