TDS deductor not deemed assessee-in-default when payee declares income, pays tax and furnishes CA certificate. A deductor will not be deemed an assessee-in-default if the payee has filed a return of income, taken the sum into account in that return, paid the tax due on the declared income, and the deductor furnishes a Chartered Accountant's certificate in Form No.26A; from 01-09-2019 this includes non-resident payments and the payee may claim refund of excess TDS by filing a return.