https://www.taxtmi.com/highlights?id=50662 Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax. en-us Wed, 11 Dec 2019 13:37:04 +0530 Wed, 11 Dec 2019 13:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50662 Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax. Highlights Income Tax Wed, 11 Dec 2019 13:37:04 +0530 https://www.taxtmi.com/highlights?id=50662