Return of Income - Credit of TDS U/s 199 to an assessee when the tax Deducted has been Deposited With Revenue By Deductor - Direction of Hon'ble Delhi HC in the case 'COURT ON ITS OWN MOTION Versus UNION OF INDIA & ORS. IN WP(C) 2659/2012 & WP(C) 5443/2012'dated 14/03/2013

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....NSTRUCTION NO. 5/2013 F. No. 275/03/2013-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 8th of July, 2013 To All Chief Commissioners of Income Tax / All Directors General of Income Tax Sir/Madam, Subject:- Credit of TDS u/s 199 of the Income Tax Act 1961 to an assessee when the tax deducted ha....

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....turns pertaining to A.Y. 2011-12. The instructions gave decisions and the manner in which the TDS claims were to be given credit while clearing the backlog of returns pending processing. In the cases that did not fall under the specific TDS amount limit or refund amount computed, the residuary clause in these instructions gave the manner of processing those returns and it stated that "TDS credit s....

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....ng Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made, credit of the same should be given to the assessee. However, the Assessing Officer is at liberty to ascertain and verify the true and correct position about the TDS with the relevant AO (TDS). The AO may also, if deemed necessary, issue a notice to the deductor....