Under what circumstances a deductor would not be deemed as an assessee-in-default even after he fails to deduct TDS or after deducting the same fails to deposit it to the Government’s account?

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..... on Tax Deducted at Source (TDS) - Income Tax - Frequently Asked Questions (FAQs)
Income Tax
Ans. A deductor who fails to deduct the whole or any part of the tax on the sum paid to a resident or .....

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..... es a certificate to this effect in Form No.26A from a chartered accountant. However, w.e.f. 01-09-2019, sum paid to non-resident will be covered by above provisions. In such a case, the payee can cl .....

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