https://www.taxtmi.com/article/detailed?id=150 Issuance and furnishing of TDS/TCS certificates is linked to actual deduction and deposit of tax: a valid certificate must include deposit particulars, making deposit a precondition for a complete certificate. Where failure to issue a certificate flows from failure to deduct or deposit, issuance may be impossible and treated as a consequential default; accepted explanations for delay in deposit should apply to delay in issuance. Deductors should therefore prioritise timely deduction, deposit, filing and documented requests/acknowledgements to avoid penalties. en-us Fri, 29 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 16:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=150 Issuance and furnishing of TDS/TCS certificates is linked to actual deduction and deposit of tax: a valid certificate must include deposit particulars, making deposit a precondition for a complete certificate. Where failure to issue a certificate flows from failure to deduct or deposit, issuance may be impossible and treated as a consequential default; accepted explanations for delay in deposit should apply to delay in issuance. Deductors should therefore prioritise timely deduction, deposit, filing and documented requests/acknowledgements to avoid penalties. Articles Income Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=150