Tax credit mismatch protection: Assessing officers must not recover TDS demands from deductee when deductor failed to deposit. Assessing officers are directed not to enforce or recover demands against a deductee to the extent tax has been deducted but not deposited by the deductor; Section 205 bars direct demand and coercive enforcement for tax-credit mismatches arising from the deductor's non-payment.
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 credit mismatch protection: Assessing officers must not recover TDS demands from deductee when deductor failed to deposit.
Assessing officers are directed not to enforce or recover demands against a deductee to the extent tax has been deducted but not deposited by the deductor; Section 205 bars direct demand and coercive enforcement for tax-credit mismatches arising from the deductor's non-payment.
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