https://www.taxtmi.com/highlights?id=104711 Verified actual TDS deduction supports credit even where the deductor fails to deposit tax, file statements, issue Form 16 or Form 16A, or generate a Form 26AS entry. Section 205 prevents direct or indirect recovery from the deductee to the extent tax was deducted, including adjustment of refunds; post-deduction default remains actionable against the deductor. Section 199 and Rule 37BA require a verification-based credit process harmonised with that protection. The taxpayer must provide reliable, payment-specific evidence, such as payslips, invoices, bank records, payer correspondence or confirmations. The Assessing Officer must conduct factual verification; unsubstantiated claims receive no protection. The stated position is confined to domestic transactions. en-us Thu, 08 Oct 2026 13:16:28 +0530 Thu, 08 Oct 2026 13:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104711 Verified actual TDS deduction supports credit even where the deductor fails to deposit tax, file statements, issue Form 16 or Form 16A, or generate a Form 26AS entry. Section 205 prevents direct or indirect recovery from the deductee to the extent tax was deducted, including adjustment of refunds; post-deduction default remains actionable against the deductor. Section 199 and Rule 37BA require a verification-based credit process harmonised with that protection. The taxpayer must provide reliable, payment-specific evidence, such as payslips, invoices, bank records, payer correspondence or confirmations. The Assessing Officer must conduct factual verification; unsubstantiated claims receive no protection. The stated position is confined to domestic transactions. Highlights Income Tax Thu, 08 Oct 2026 13:16:28 +0530 https://www.taxtmi.com/highlights?id=104711