Credit for tax deducted at source for the purposes of section 199

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....en made or credit has been given (hereinafter referred to as deductee) on the basis of information relating to deduction of tax furnished by the deductor to the income-tax authority or the person authorised by such authority. (2) 2[(i) where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other th....

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....ation relating to deduction of tax referred to in sub-rule (1) and shall keep the declaration in his safe custody. (3) (i) Credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable. (ii) Where tax has been deducted at source and paid to the Central Government and the income is assessable over a number of years....

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....return of income in respect of the claim for the credit, subject to verification in accordance with the risk management strategy formulated by the Board from time to time. ********* Notes: 1. Inserted vide notification no. 28/2009 dated 16-2-2009 [Income-tax (Sixth Amendment) Rules, 2009] w.e.f. 01-04-2009 2. Substituted vide notification no. 57/2011 dated 24-10-2011, w.e.f. 01-11-2011 bef....