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Credit for tax deducted at source treats withholdings as income and as payment of tax on the deductee's behalf. Sums deducted under this Chapter are deemed income of the deductee; deductions paid to the Central Government are treated as payment of tax on behalf of the person for whom the deduction was made. The Board may prescribe the procedure for giving credit to the deductee or other person, the financial year for which credit may be allowed, and any other connected matters.
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 deducted at source treats withholdings as income and as payment of tax on the deductee's behalf.</h1> Sums deducted under this Chapter are deemed income of the deductee; deductions paid to the Central Government are treated as payment of tax on behalf of the person for whom the deduction was made. The Board may prescribe the procedure for giving credit to the deductee or other person, the financial year for which credit may be allowed, and any other connected matters.
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