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    <title>Shares held by the partners but assigned to firm - who is eligible to avail the credit of TDS deducted on shares</title>
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    <description>Credit under the TDS provision is matched to the person in whose hands the dividend is assessable. Where dividends from shares assigned to a firm are taxable in the hands of an individual partner, the individual partner is entitled to claim the TDS credit rather than the firm that holds the shares.</description>
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      <description>Credit under the TDS provision is matched to the person in whose hands the dividend is assessable. Where dividends from shares assigned to a firm are taxable in the hands of an individual partner, the individual partner is entitled to claim the TDS credit rather than the firm that holds the shares.</description>
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