Tax Deduction Certificate under section 203 confirms TDS deducted and deposited with challan particulars and verification declaration. Certificate evidencing that tax has been deducted and deposited to the credit of the Central Government, recording deductor and deductee particulars (name, address, PAN/Aadhaar), financial year, transaction summary with amounts paid/credited and tax deducted. It specifies tax deposit particulars for credit to the deductee, including amount deposited, Challan Identification Number, BSR code, challan serial number and deposit date, and requires verification by a responsible person certifying the correctness of information on the basis of books, documents and challans.
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 Certificate under section 203 confirms TDS deducted and deposited with challan particulars and verification declaration.
Certificate evidencing that tax has been deducted and deposited to the credit of the Central Government, recording deductor and deductee particulars (name, address, PAN/Aadhaar), financial year, transaction summary with amounts paid/credited and tax deducted. It specifies tax deposit particulars for credit to the deductee, including amount deposited, Challan Identification Number, BSR code, challan serial number and deposit date, and requires verification by a responsible person certifying the correctness of information on the basis of books, documents and challans.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.