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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>Tax credit for TDS on advance rent: apportioned across assessment years or allowed upon agreement termination or transfer.</h1> Credit for tax deducted at source on advance rent must be allowed to the person on whose behalf TDS was deducted and to whom the TDS certificate was issued: apportioned across assessment years in the same proportions as rental income is offered to tax when advance covers multiple years; and the uncredited balance shall be allowed in the assessment year in which the rent agreement is terminated or the property is transferred and the balance advance refunded.

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