https://www.taxtmi.com/forum/issue?id=120292 Where payment and TDS under professional services were miscredited to the wrong PAN and the payer cannot amend records, the registered recipient should execute a written declaration transferring the TDS credit, submit it to the assessing officer and obtain acceptance/NOC; the donor should record the transfer when filing its ITR and the true service provider should claim the credit in its ITR, retaining the declaration, AO communications and payment records to document income ownership and prevent duplicate taxation. en-us Sat, 26 Jul 2025 12:48:13 +0530 Sun, 27 Jul 2025 13:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120292 Where payment and TDS under professional services were miscredited to the wrong PAN and the payer cannot amend records, the registered recipient should execute a written declaration transferring the TDS credit, submit it to the assessing officer and obtain acceptance/NOC; the donor should record the transfer when filing its ITR and the true service provider should claim the credit in its ITR, retaining the declaration, AO communications and payment records to document income ownership and prevent duplicate taxation. Discussion-Forum Income Tax Sat, 26 Jul 2025 12:48:13 +0530 https://www.taxtmi.com/forum/issue?id=120292