https://www.taxtmi.com/article/detailed?id=12229 Tax Deducted at Source cannot form the basis of a direct demand on an employee where the employer has deducted tax but failed to remit it; statutory provisions and administrative instructions require payment to the Central Government account for credit to arise, and the employee cannot be coerced to pay or have refunds adjusted-recovery must be pursued against the employer/deductor. en-us Thu, 18 Jan 2024 10:30:40 +0530 Thu, 18 Jan 2024 10:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12229 Tax Deducted at Source cannot form the basis of a direct demand on an employee where the employer has deducted tax but failed to remit it; statutory provisions and administrative instructions require payment to the Central Government account for credit to arise, and the employee cannot be coerced to pay or have refunds adjusted-recovery must be pursued against the employer/deductor. Articles Income Tax Thu, 18 Jan 2024 10:30:40 +0530 https://www.taxtmi.com/article/detailed?id=12229