https://www.taxtmi.com/highlights?id=96927 Where tax on payments has been recovered from the recipient, the payer is not liable as an assessee in default for non-deduction of tax at source; accordingly no penalty under the default provision can be fastened if the recipient has paid the tax. However, interest for failure to deduct remains payable by the payer from the date tax was deductible until the recipient furnishes its return. The assessing officer is directed to verify recipient details, tax payments and return filing; if verification confirms payment by the recipient, the additions shall be deleted. en-us Mon, 16 Feb 2026 10:06:10 +0530 Mon, 16 Feb 2026 10:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96927 Where tax on payments has been recovered from the recipient, the payer is not liable as an assessee in default for non-deduction of tax at source; accordingly no penalty under the default provision can be fastened if the recipient has paid the tax. However, interest for failure to deduct remains payable by the payer from the date tax was deductible until the recipient furnishes its return. The assessing officer is directed to verify recipient details, tax payments and return filing; if verification confirms payment by the recipient, the additions shall be deleted. Highlights Income Tax Mon, 16 Feb 2026 10:06:10 +0530 https://www.taxtmi.com/highlights?id=96927