https://www.taxtmi.com/article/detailed?id=11001 Withholding obligations on year end accruals depend on identification of the recipient and ascertainment of the payable amount; Chapter XVII B and the certificate requirement presuppose an identifiable deductee entitled to credit. Genuine provisional estimated entries that are reversed at the start of the next year do not attract TDS, whereas receipt of invoices or crystallisation of payment liability in the subsequent year triggers withholding. en-us Wed, 18 Jan 2023 10:52:49 +0530 Wed, 18 Jan 2023 10:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11001 Withholding obligations on year end accruals depend on identification of the recipient and ascertainment of the payable amount; Chapter XVII B and the certificate requirement presuppose an identifiable deductee entitled to credit. Genuine provisional estimated entries that are reversed at the start of the next year do not attract TDS, whereas receipt of invoices or crystallisation of payment liability in the subsequent year triggers withholding. Articles Income Tax Wed, 18 Jan 2023 10:52:49 +0530 https://www.taxtmi.com/article/detailed?id=11001