https://www.taxtmi.com/caselaws?id=793357 Tax deducted at source is treated as payment on behalf of the deductee when supported by statutory certificates and deposited to the Central Government under the Income-tax Act and Rule 37BA. Form 16A and bank certificates containing the requisite deduction and deposit particulars can support TDS credit even if the amount is not reflected on Form 26AS or the portal, unless the Department dislodges their genuineness with verified material. The authorities must verify the certificates within a reasonable time; if no discrepancy is found, credit should be granted and consequential refund issued after adjustment of any existing demand, with statutory interest from the date it became due. en-us Thu, 14 May 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793357 Tax deducted at source is treated as payment on behalf of the deductee when supported by statutory certificates and deposited to the Central Government under the Income-tax Act and Rule 37BA. Form 16A and bank certificates containing the requisite deduction and deposit particulars can support TDS credit even if the amount is not reflected on Form 26AS or the portal, unless the Department dislodges their genuineness with verified material. The authorities must verify the certificates within a reasonable time; if no discrepancy is found, credit should be granted and consequential refund issued after adjustment of any existing demand, with statutory interest from the date it became due. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793357