https://www.taxtmi.com/circulars?id=8437 Instruction prescribes that per-deductee short-deduction demands below a minimal threshold are to be rounded to zero and that, after that rounding, any remaining deductor-wise demand at or below a secondary minimal threshold is to be ignored; DDOs may be warned to avoid habitual short deduction. The instruction supersedes the earlier 2007 instruction, applies to all TCS/TDS cases under Direct Tax enactments, and is effective immediately. en-us Wed, 08 Dec 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8437 Instruction prescribes that per-deductee short-deduction demands below a minimal threshold are to be rounded to zero and that, after that rounding, any remaining deductor-wise demand at or below a secondary minimal threshold is to be ignored; DDOs may be warned to avoid habitual short deduction. The instruction supersedes the earlier 2007 instruction, applies to all TCS/TDS cases under Direct Tax enactments, and is effective immediately. Circulars Income Tax Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8437