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Assessees Not Liable for TDS Mismatches in Form 26AS; Revenue Generates Statement Annually Detailing Tax Deductions.
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....Short credit of the tax deducted at source - Form 26AS is a statement generated at the end of the Revenue, and the assessee cannot be in any manner held responsible for any discrepancy therein or for the non-matching of TDS reflected therein with the assessee's claim/s. - AT....