Instruction regarding not to put any inconvenience to assessee for Non-deposit of TDS by the deductor - CBDT

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Full Text of the Document

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....d at Source regarding Sir/Madam, Grievances have been received by the Board from many taxpayers that in their cases the deductor has deducted tax at source from payments made to them in accordance with the provisions of Chapter-XVII of the Income-tax Act, 1961 (hereafter 'the Act') but has failed to deposit the same into the Government account leading to denial of credit of such deduction of....