https://www.taxtmi.com/caselaws?id=438550 The second proviso to section 201(1) of the Income-tax Act, 1961 operates retrospectively, so its benefit is not confined to payments made after 1 July 2012. However, relief from treatment as an assessee in default depends on proper proof that the payee has discharged tax liability on the relevant payments and that the supporting Form 26A and reconciliations cover the amounts in question. Because the certificate covered only some categories of payments and the figures did not fully match the assessment record, complete relief could not be granted on the existing material. The matter was therefore remanded for fresh verification and de novo adjudication. en-us Thu, 01 Jun 2023 00:00:00 +0530 Sat, 03 Jun 2023 08:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438550 The second proviso to section 201(1) of the Income-tax Act, 1961 operates retrospectively, so its benefit is not confined to payments made after 1 July 2012. However, relief from treatment as an assessee in default depends on proper proof that the payee has discharged tax liability on the relevant payments and that the supporting Form 26A and reconciliations cover the amounts in question. Because the certificate covered only some categories of payments and the figures did not fully match the assessment record, complete relief could not be granted on the existing material. The matter was therefore remanded for fresh verification and de novo adjudication. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438550