https://www.taxtmi.com/caselaws?id=800020 Section 200(3)'s limitation on correcting an already filed TDS statement does not restrict an employer's initial filing of a TDS statement or return, because no existing statement is being amended. Under Sections 200, 200A and 201, an employer that deducts TDS acts as the Department's agent for deduction, collection and remittance. Failure to deposit deducted tax or file prescribed statements makes the employer an assessee in default, with tax and interest recoverable against its assets. The employee cannot be penalised for that employer default. en-us Thu, 10 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800020 Section 200(3)'s limitation on correcting an already filed TDS statement does not restrict an employer's initial filing of a TDS statement or return, because no existing statement is being amended. Under Sections 200, 200A and 201, an employer that deducts TDS acts as the Department's agent for deduction, collection and remittance. Failure to deposit deducted tax or file prescribed statements makes the employer an assessee in default, with tax and interest recoverable against its assets. The employee cannot be penalised for that employer default. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800020