https://www.taxtmi.com/caselaws?id=796327 TDS credit on salary must be granted in the assessment year in which the corresponding income is assessable under section 199 read with Rule 37BA(3)(i). Where salary for January and February 2012 was included in the income returned for Assessment Year 2012-13, the taxpayer was entitled to claim the related TDS credit in that year. Receipt of the salary, deduction of tax and its appearance in Form 26AS during the succeeding financial year did not alter the year of credit entitlement. en-us Thu, 30 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796327 TDS credit on salary must be granted in the assessment year in which the corresponding income is assessable under section 199 read with Rule 37BA(3)(i). Where salary for January and February 2012 was included in the income returned for Assessment Year 2012-13, the taxpayer was entitled to claim the related TDS credit in that year. Receipt of the salary, deduction of tax and its appearance in Form 26AS during the succeeding financial year did not alter the year of credit entitlement. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796327