Return of Income - Credit of TDS U/s 199 to an assessee when the tax Deducted has been Deposited With Revenue By Deductor - Direction of Hon'ble Delhi HC in the case 'COURT ON ITS OWN MOTION Versus UNION OF INDIA & ORS. IN WP(C) 2659/2012 & WP(C) 5443/2012'dated 14/03/2013 https://www.taxtmi.com/circulars?id=52273 Assessing Officers must grant TDS credit when an assessee produces a TDS certificate and the AO verifies that the deductor has deposited the tax to the Government account; the AO may consult the relevant TDS AO and, if necessary, issue a notice to the deductor to compel filing of a correction statement as per procedure. en-us Mon, 08 Jul 2013 00:00:00 +0530 Fri, 28 Feb 2025 18:01:00 +0530 TaxTMI RSS Generator Return of Income - Credit of TDS U/s 199 to an assessee when the tax Deducted has been Deposited With Revenue By Deductor - Direction of Hon'ble Delhi HC in the case 'COURT ON ITS OWN MOTION Versus UNION OF INDIA & ORS. IN WP(C) 2659/2012 & WP(C) 5443/2012'dated 14/03/2013 https://www.taxtmi.com/circulars?id=52273 Assessing Officers must grant TDS credit when an assessee produces a TDS certificate and the AO verifies that the deductor has deposited the tax to the Government account; the AO may consult the relevant TDS AO and, if necessary, issue a notice to the deductor to compel filing of a correction statement as per procedure. Circulars Income Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52273