https://www.taxtmi.com/caselaws?id=39365 Credit for tax deducted at source on dividends is available only to the person described in section 199 as the shareholder, owner of the security, or other person covered by the statutory scheme. Where the assessee's name was not entered in the register of shareholders and the certificate under section 203 was not issued in her name, she could not claim TDS credit merely because the dividend was received in another person's name. Rule 30A extends credit to a non-shareholder only in the limited circumstances it specifies, subject to the prescribed declaration and certificate. The assessee was therefore not entitled to the credit. en-us Wed, 17 Jul 1974 00:00:00 +0530 Fri, 16 Apr 2010 10:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39365 Credit for tax deducted at source on dividends is available only to the person described in section 199 as the shareholder, owner of the security, or other person covered by the statutory scheme. Where the assessee's name was not entered in the register of shareholders and the certificate under section 203 was not issued in her name, she could not claim TDS credit merely because the dividend was received in another person's name. Rule 30A extends credit to a non-shareholder only in the limited circumstances it specifies, subject to the prescribed declaration and certificate. The assessee was therefore not entitled to the credit. Case-Laws Income Tax Wed, 17 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39365