TDS certificate acceptance requires book-adjustment credit with date; issuing DDOs must obtain TAN and file returns. TDS certificates for taxes remitted by Central Government DDOs by book adjustment must be accepted if they indicate credit afforded to the Income-tax Department by book adjustment and specify the date; Assessing Officers may verify genuineness with DDOs. Issuing DDOs must obtain a TAN, file Annual TDS Returns with the jurisdictional TDS authority, and quote the TAN on such certificates.
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.
TDS certificate acceptance requires book-adjustment credit with date; issuing DDOs must obtain TAN and file returns.
TDS certificates for taxes remitted by Central Government DDOs by book adjustment must be accepted if they indicate credit afforded to the Income-tax Department by book adjustment and specify the date; Assessing Officers may verify genuineness with DDOs. Issuing DDOs must obtain a TAN, file Annual TDS Returns with the jurisdictional TDS authority, and quote the TAN on such certificates.
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