https://www.taxtmi.com/acts?id=10420 Credit for tax deducted at source is granted to the deductee based on deduction information furnished by the deductor; where income is assessable in the hands of another person, credit is given to that person if the deductee files a declaration and the deductor reports the deduction in that person's name. The deductor must issue the deduction certificate in the name shown and retain the declaration. Credit is allowed for the assessment year in which the income is assessable and apportioned across years where income is assessable over multiple years; verification is subject to the Board's risk management strategy. en-us Wed, 18 Mar 2009 00:21:32 +0530 Tue, 12 Oct 2021 15:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10420 Credit for tax deducted at source is granted to the deductee based on deduction information furnished by the deductor; where income is assessable in the hands of another person, credit is given to that person if the deductee files a declaration and the deductor reports the deduction in that person's name. The deductor must issue the deduction certificate in the name shown and retain the declaration. Credit is allowed for the assessment year in which the income is assessable and apportioned across years where income is assessable over multiple years; verification is subject to the Board's risk management strategy. Act-Rules Income Tax Wed, 18 Mar 2009 00:21:32 +0530 https://www.taxtmi.com/acts?id=10420