https://www.taxtmi.com/forum/issue?id=1646 The issue concerns entitlement to TDS credit when TDS certificates are issued in partners' names but the receipts are offered to tax by the partnership firm. One position suggests partners could claim credit if they declare the income; another opposes this, noting that where the partnership deed and accounts attribute income to the firm, the credit belongs to the firm and may be claimed or corrected using the statutory TDS credit mechanism (invoking the provision commonly referred to under section 199) or via assessment/reassessment. en-us Thu, 10 Dec 2009 18:43:56 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1646 The issue concerns entitlement to TDS credit when TDS certificates are issued in partners' names but the receipts are offered to tax by the partnership firm. One position suggests partners could claim credit if they declare the income; another opposes this, noting that where the partnership deed and accounts attribute income to the firm, the credit belongs to the firm and may be claimed or corrected using the statutory TDS credit mechanism (invoking the provision commonly referred to under section 199) or via assessment/reassessment. Discussion-Forum Income Tax Thu, 10 Dec 2009 18:43:56 +0530 https://www.taxtmi.com/forum/issue?id=1646