Non-enforcement of recovery of demand against the assessee where tax has been deducted but not deposited by the deductor
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Instances have come to the notice of the Board that these directions are not being strictly followed in the field offices. An Office Memorandum(OM) has therefore been issued yesterday reiterating the contents of the letter. It has been re-emphasized that the assessing officers shall not enforce demands created on account of mismatch of credit due to non-payment of TDS amount to the credit of the Government by the deductor.
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