https://www.taxtmi.com/article/detailed?id=782 Entitlement to credit for Tax Deducted at Source requires that tax be deductible under the Act and actually deducted; when both conditions are satisfied the deductee cannot be called upon to pay that tax under Section 205. Defects in deduction certificates permit the Assessing Officer to verify fulfillment of conditions, but absence of evidence of deposit into the Government account does not automatically deny the deductee credit. Recovery for non-deposit is a matter against the deductor, not a basis to burden the deductee. en-us Tue, 11 May 2010 00:00:00 +0530 Thu, 06 Jan 2011 12:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=782 Entitlement to credit for Tax Deducted at Source requires that tax be deductible under the Act and actually deducted; when both conditions are satisfied the deductee cannot be called upon to pay that tax under Section 205. Defects in deduction certificates permit the Assessing Officer to verify fulfillment of conditions, but absence of evidence of deposit into the Government account does not automatically deny the deductee credit. Recovery for non-deposit is a matter against the deductor, not a basis to burden the deductee. Articles Income Tax Tue, 11 May 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=782