Tax Deduction at Source credit: procedures for correcting overlooked dividend TDS and remedies after assessment. Procedure requires rectification where dividend warrants filed before assessment were overlooked, using the rectification provision, and where warrants are produced after assessment they constitute new evidence; available remedies include objection within the prescribed period for summary assessments, appeal or revision for scrutinised assessments, and referral by Commissioners to the Board for condonation of delay; references to existing guidance on refund applications and missed investment receipts are noted.
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.
Tax Deduction at Source credit: procedures for correcting overlooked dividend TDS and remedies after assessment.
Procedure requires rectification where dividend warrants filed before assessment were overlooked, using the rectification provision, and where warrants are produced after assessment they constitute new evidence; available remedies include objection within the prescribed period for summary assessments, appeal or revision for scrutinised assessments, and referral by Commissioners to the Board for condonation of delay; references to existing guidance on refund applications and missed investment receipts are noted.
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