https://www.taxtmi.com/circulars?id=53512 Instruction addresses cases where Tax Deducted at Source has been withheld by a deductor but not deposited, resulting in denial of credit and demand; while credit is given only if paid into the Government account, the statute bars calling upon the assessee to pay tax to the extent it was deducted at source, and coercive enforcement of such mismatches should not be pursued. Assessing officers are directed to avoid causing inconvenience to assessees in such cases. en-us Mon, 01 Jun 2015 00:00:00 +0530 Thu, 11 Jun 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53512 Instruction addresses cases where Tax Deducted at Source has been withheld by a deductor but not deposited, resulting in denial of credit and demand; while credit is given only if paid into the Government account, the statute bars calling upon the assessee to pay tax to the extent it was deducted at source, and coercive enforcement of such mismatches should not be pursued. Assessing officers are directed to avoid causing inconvenience to assessees in such cases. Circulars Income Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53512