Section 205 of the Income Tax Act restricts the Income Tax officer from collecting the tax on the Income from which TDS is already deducted (iStockphoto)
1 min read . 16 Mar 2023 If a taxpayer has evidential proof that TDS is already deducted on a particular Income, then even if such TDS credit is not reflected in 26AS, the taxpayer can manually claim the TDS credit, while filing ITR.
