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    <title>TDS issue postal dept., late submission</title>
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    <description>TDS withheld by the postal department was not deposited for multiple past years; the taxpayer has e-filed a refund claim and the tax authorities have sought information under section 153(a). The central operative concern is assembling factual and documentary particulars to substantiate the refund claim and to address the deductor&#039;s alleged non-deposit of withheld tax.</description>
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      <description>TDS withheld by the postal department was not deposited for multiple past years; the taxpayer has e-filed a refund claim and the tax authorities have sought information under section 153(a). The central operative concern is assembling factual and documentary particulars to substantiate the refund claim and to address the deductor&#039;s alleged non-deposit of withheld tax.</description>
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