https://www.taxtmi.com/caselaws?id=471109 Tax deducted at source on eligible payments to notified parties remains deductible and payable even where payment occurs after 5 June 1992. Tax collections may be appropriated only against each notified party's income-tax liability for the period from 1 April 1991 to 6 June 1992; any amount exceeding that liability must be refunded to the Custodian with applicable statutory interest. Accountability also requires periodic and requested statements identifying tax deducted at source received for each notified party and amounts appropriated against their liabilities. en-us Wed, 13 Feb 2002 00:00:00 +0530 Fri, 21 Aug 2026 10:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471109 Tax deducted at source on eligible payments to notified parties remains deductible and payable even where payment occurs after 5 June 1992. Tax collections may be appropriated only against each notified party's income-tax liability for the period from 1 April 1991 to 6 June 1992; any amount exceeding that liability must be refunded to the Custodian with applicable statutory interest. Accountability also requires periodic and requested statements identifying tax deducted at source received for each notified party and amounts appropriated against their liabilities. Case-Laws Income Tax Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471109