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of <h1>Deductors not in default for TDS failure if payee files return, includes income, pays tax under Section 139.</h1> A deductor who fails to deduct or deposit TDS will not be considered an assessee-in-default if the resident payee has filed their income return under section 139, included the income in their return, and paid the due tax. The deductor must provide Form No. 26A from a chartered accountant. Since September 1, 2019, this provision also applies to payments made to non-residents. The payee can claim a refund of any excess TDS by filing their income return.
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