असेसिंग ऑफिसर यह दिखाने के लिए निर्धारिती पर पूरा बोझ नहीं डाल सकता है

असेसिंग ऑफिसर यह दिखाने के लिए निर्धारिती पर पूरा बोझ नहीं डाल सकता है

असेसिंग ऑफिसर यह दिखाने के लिए निर्धारिती पर पूरा बोझ नहीं डाल सकता है कि फॉर्म 26एएस में दिखाई गई रसीदें किसके हाथों में घोषित की गई हैं क्योंकि निर्धारिती फॉर्म नंबर 26एएस में दिखाई गई रसीदों के प्राप्तकर्ताओं को समझाने के लिए जिम्मेदार नहीं है। निर्धारण अधिकारी को भुगतानकर्ता से भुगतानकर्ता का विवरण पूछना चाहिए था जिसे भुगतानकर्ता द्वारा भुगतान किया गया है जिस पर वह स्रोत पर कर काट सकता है। इसलिए, केवल 26AS पर आधारित जोड़ को हटा दिया गया है। इस मामले में निर्धारिती संतुष्ट था कि उसके पास विचाराधीन वर्ष के दौरान कोई रसीद नहीं थी और भुगतानकर्ता कंपनियों द्वारा अनजाने में निर्धारिती कंपनी के पैन के खिलाफ टीडीएस काट लिया गया था।



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