CBDT has issued an important instruction to all officers regarding refund of TDS without matching of tds amount with form 26AS.As per new instructions when an assessee approaches the Assessing Officer with requisite details and particulars in the form of TDS certificate as an evidence against any mismatched amount, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made, credit of the same should be given to the assessee.
it authorities cant adjust outstanding demand against pending refund without first informing the assessee
The Delhi high court has instructed tax authorities not to adjust refunds due against past outstanding demands under any circumstances without informing the taxpayers.
tax 'N' accounts people
Tarun Kumar Gupta
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