Section 201(1): TDS Short Deduction Recovery Requires Proof of Revenue Loss if Recipient Has Unpaid Taxes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Short deduction of TDS – recovery provisions under section 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is demonstrated that the recipient of income has not paid due taxes. - AT....