https://www.taxtmi.com/caselaws?id=790843 Year-end provisions for ascertained expenses can fall within TDS obligations when the payee, nature of payment and amount are identifiable, even if the credit is routed to an expenses payable account and later reversed. Relief from being treated as an assessee in default may still be available if the recipient has already offered the income and the statutory verification requirements under the first proviso to section 201 are met. Salary or incentive payments are governed by deduction at the time of actual payment, so where tax is deducted on payment and forms are issued accordingly, no salary-related TDS default or consequential interest survives. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790843 Year-end provisions for ascertained expenses can fall within TDS obligations when the payee, nature of payment and amount are identifiable, even if the credit is routed to an expenses payable account and later reversed. Relief from being treated as an assessee in default may still be available if the recipient has already offered the income and the statutory verification requirements under the first proviso to section 201 are met. Salary or incentive payments are governed by deduction at the time of actual payment, so where tax is deducted on payment and forms are issued accordingly, no salary-related TDS default or consequential interest survives. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790843