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How to claim TDS credit in ITR if deductor didn’t deposit TDS with government?
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For quick and efficient collection of taxes, the Income Tax Law has incorporated a system of deduction of tax at the point of generation of income. This system is called ‘Tax Deducted at Source’, commonly known as TDS. Under this system tax is deducted at the origin of the income. Tax is deducted by the payer and is remitted to the government by the payer on behalf of the payee.
However, how should you claim TDS credit in the Income Tax Return if the deductor hasn’t deposited TDS with the Income
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