Under what circumstances a deductor would not be deemed as an assessee-in-default even after he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account?

Under what circumstances a deductor would not be deemed as an assessee-in-default even after he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account? https://www.taxtmi.com/manuals?id=4046 A deductor will not be deemed an assessee-in-default if the payee has filed a return of income, taken the sum into account in that return, paid the tax due on the declared income, and the deductor furnishes a Chartered Accountant's certificate in Form No.26A; from 01-09-2019 this includes non-resident payments and the payee may claim refund of excess TDS by filing a return. en-us Sat, 23 Dec 2023 11:46:00 +0530 Tue, 09 Jan 2024 15:20:00 +0530 TaxTMI RSS Generator Under what circumstances a deductor would not be deemed as an assessee-in-default even after he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account? https://www.taxtmi.com/manuals?id=4046 A deductor will not be deemed an assessee-in-default if the payee has filed a return of income, taken the sum into account in that return, paid the tax due on the declared income, and the deductor furnishes a Chartered Accountant's certificate in Form No.26A; from 01-09-2019 this includes non-resident payments and the payee may claim refund of excess TDS by filing a return. Manuals Income Tax Sat, 23 Dec 2023 11:46:00 +0530 https://www.taxtmi.com/manuals?id=4046