https://www.taxtmi.com/circulars?id=10109 Credit for tax deducted at source is to be allowed to the person in whose total income the contract receipts are included; when payments received by an individual are assessed in the hands of a firm of which he is a partner and he signs receipts on the firm's behalf, the credit should be given to the firm. en-us Tue, 25 Sep 1973 00:00:00 +0530 Fri, 17 Jun 2011 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10109 Credit for tax deducted at source is to be allowed to the person in whose total income the contract receipts are included; when payments received by an individual are assessed in the hands of a firm of which he is a partner and he signs receipts on the firm's behalf, the credit should be given to the firm. Circulars Income Tax Tue, 25 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10109