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            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.

            <h1>TCS credit allocation to non-collectee enables transfer of tax credit where income is assessable in another person's hands.</h1> Amendments permit credit for Tax Collected at Source to be allotted to a person other than the collectee where the collectee's income is assessable in the hands of that other person. Rule 37-I requires the collectee to file a declaration naming the person to receive credit with PAN, address, amount and reasons; the collector must report the collection in that person's name, issue the TCS certificate in that name and retain the declaration.

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