https://www.taxtmi.com/article/detailed?id=11267 Where an employer has deducted tax at source from salary, the deductee is entitled to credit for that TDS in the processing of the return under Section 143(1), irrespective of whether the employer subsequently deposited the deducted amount; non-reflection in Form 26AS due to the deductor's non-payment or insolvency does not by itself defeat the deductee's statutory credit arising from deduction. en-us Fri, 31 Mar 2023 08:50:47 +0530 Fri, 31 Mar 2023 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11267 Where an employer has deducted tax at source from salary, the deductee is entitled to credit for that TDS in the processing of the return under Section 143(1), irrespective of whether the employer subsequently deposited the deducted amount; non-reflection in Form 26AS due to the deductor's non-payment or insolvency does not by itself defeat the deductee's statutory credit arising from deduction. Articles Income Tax Fri, 31 Mar 2023 08:50:47 +0530 https://www.taxtmi.com/article/detailed?id=11267