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    <title>Non-enforcement of recovery of demand against the assessee where tax has been deducted but not deposited by the deductor</title>
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    <description>Assessing officers are instructed not to pursue recovery from taxpayers for demands arising from a TDS credit mismatch where tax was deducted but not deposited by the deductor; an Office Memorandum reiterates that such demands created on account of deductor non-deposit must not be enforced against the assessee, directing field offices to comply with the embargo on direct demands in these cases.</description>
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      <description>Assessing officers are instructed not to pursue recovery from taxpayers for demands arising from a TDS credit mismatch where tax was deducted but not deposited by the deductor; an Office Memorandum reiterates that such demands created on account of deductor non-deposit must not be enforced against the assessee, directing field offices to comply with the embargo on direct demands in these cases.</description>
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