https://www.taxtmi.com/forum/issue?id=108051 A practitioner on cash accounting recorded branch audit fees on receipt and claimed TDS credit in the year of actual receipt; the department issued an assessment intimation disallowing that credit and raised a demand. The practitioner asks whether to seek rectification or reply to the assessing officer, and a peer response supports claiming the credit in the year of receipt while warning that automated processing of Form 26AS can generate demands absent taxpayer explanation. en-us Mon, 23 Feb 2015 12:13:41 +0530 Thu, 23 Jan 2025 15:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108051 A practitioner on cash accounting recorded branch audit fees on receipt and claimed TDS credit in the year of actual receipt; the department issued an assessment intimation disallowing that credit and raised a demand. The practitioner asks whether to seek rectification or reply to the assessing officer, and a peer response supports claiming the credit in the year of receipt while warning that automated processing of Form 26AS can generate demands absent taxpayer explanation. Discussion-Forum Income Tax Mon, 23 Feb 2015 12:13:41 +0530 https://www.taxtmi.com/forum/issue?id=108051