Non-deposit of tax deducted at source by the deductor- Recovery of demand against the deductee assessee - U/s 199 of Income Tax Act 1961

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....FICE MEMORANDUM Sub: Non-deposit of tax deducted at source by the deductor- Recovery of demand against the deductee assessee. Vide letter of even number dated 1-6-2015, the Board had issued directions to the field officers that in case of an assessee whose tax has been deducted at source but not deposited to the Government's account by the deductor, the deductee assessee shall not ....