https://www.taxtmi.com/article/detailed?id=15780 Where salary tax has been deducted, the employee is entitled to credit once deduction is proved by documentary evidence; the statutory duty to remit rests on the employer/deductor and recovery for non-remittance must be pursued against the employer rather than the deductee. Section 199 and Section 205 and CBDT instructions support that the deductee should not be required to pay again and that refunds should not be appropriated to meet employer defaults. en-us Thu, 29 Jan 2026 09:54:40 +0530 Thu, 29 Jan 2026 09:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15780 Where salary tax has been deducted, the employee is entitled to credit once deduction is proved by documentary evidence; the statutory duty to remit rests on the employer/deductor and recovery for non-remittance must be pursued against the employer rather than the deductee. Section 199 and Section 205 and CBDT instructions support that the deductee should not be required to pay again and that refunds should not be appropriated to meet employer defaults. Articles Income Tax Thu, 29 Jan 2026 09:54:40 +0530 https://www.taxtmi.com/article/detailed?id=15780