https://www.taxtmi.com/article/detailed?id=1947 The article explains that when a deductor mistakenly deposits tax at source or pays an amount later refunded by the payee, administrative circulars and case law recognize a substantive right of the deductor to claim refund of the excess TDS; subsequent procedural circulars cannot retrospectively extinguish that vested right. It stresses that effective internal checks would prevent duplicate or mistaken TDS deposits and that mistaken tax payments are recoverable under principles of equity and governing circulars. en-us Mon, 12 Nov 2012 22:18:15 +0530 Mon, 12 Nov 2012 22:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1947 The article explains that when a deductor mistakenly deposits tax at source or pays an amount later refunded by the payee, administrative circulars and case law recognize a substantive right of the deductor to claim refund of the excess TDS; subsequent procedural circulars cannot retrospectively extinguish that vested right. It stresses that effective internal checks would prevent duplicate or mistaken TDS deposits and that mistaken tax payments are recoverable under principles of equity and governing circulars. Articles Income Tax Mon, 12 Nov 2012 22:18:15 +0530 https://www.taxtmi.com/article/detailed?id=1947