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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Once the amount is correctly and rightly reflected in Form AS26, ...

Case Laws     Income Tax

September 7, 2012

Once the amount is correctly and rightly reflected in Form AS26, small or technical mismatch in the return should not be a ground to deny credit of the amount paid, in such cases, if the AO feels that benefit of TDS reflected in AS26 should not be given, he should issue notice to the assessee to revise or correct the mistake - HC

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