https://www.taxtmi.com/article/detailed?id=13133 Failure to forward Forms 15G/15H to the Commissioner is a procedural breach that, by itself, does not automatically create TDS liability; the assessing officer must verify the declarations and, if they are genuine and verifiable, grant relief, otherwise proceed in accordance with law. The tribunal remanded for production and verification of the forms and directed a fresh assessment after such verification. en-us Thu, 21 Nov 2024 19:24:58 +0530 Thu, 21 Nov 2024 19:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13133 Failure to forward Forms 15G/15H to the Commissioner is a procedural breach that, by itself, does not automatically create TDS liability; the assessing officer must verify the declarations and, if they are genuine and verifiable, grant relief, otherwise proceed in accordance with law. The tribunal remanded for production and verification of the forms and directed a fresh assessment after such verification. Articles Income Tax Thu, 21 Nov 2024 19:24:58 +0530 https://www.taxtmi.com/article/detailed?id=13133