Tag: TDS Credit Mismatch

Reimbursement of expenses not income though TDS was deducted on such payments u/s 194C or 194H as contract/commission payments -High Court  Prelude: Under Section 194C of the Income Tax Act, 1961 every person making payment under contractual obligation for carrying out any work is required to deduct tax …

Income and deductions claimed in ITR should also match with form 16 issued by the employer or Form 16A. issued by deductor, apart from TDS amount Hitherto, normally while processing income tax return of an assessee under summary assessment u/s 143(1)(a), the focus of the Income Tax Department …

TDS credit allowed despite income not offered to tax. House was soldby the husband to the wife who paid taxes due in her ITR. ITAT allowed husband TDS on Rent deducted by bank.   ABCAUS Case Law Citation: ABCAUS 1129 (2017) (02) ITAT Assessment Year : 2009-10 Date/Month …

Non-recovery of income tax demand where tax has been deducted but not deposited by deductor-CBDT Non-enforcement of recovery of demand against the assessee where tax has been deducted but not deposited by the deductor . Government of India Ministry of FinanceDepartment of Revenue Central Board of Direct Taxes …