TDS default thresholds: minor per-deductee shortfalls rounded off and small deductor demands ignored with DDO warnings. Instruction prescribes that per-deductee short-deduction demands below a minimal threshold are to be rounded to zero and that, after that rounding, any remaining deductor-wise demand at or below a secondary minimal threshold is to be ignored; DDOs may be warned to avoid habitual short deduction. The instruction supersedes the earlier 2007 instruction, applies to all TCS/TDS cases under Direct Tax enactments, and is effective immediately.
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Provisions expressly mentioned in the judgment/order text.
TDS default thresholds: minor per-deductee shortfalls rounded off and small deductor demands ignored with DDO warnings.
Instruction prescribes that per-deductee short-deduction demands below a minimal threshold are to be rounded to zero and that, after that rounding, any remaining deductor-wise demand at or below a secondary minimal threshold is to be ignored; DDOs may be warned to avoid habitual short deduction. The instruction supersedes the earlier 2007 instruction, applies to all TCS/TDS cases under Direct Tax enactments, and is effective immediately.
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