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Tds as mentioned in form 16a or 26as but income not recd

This query is : Resolved 

06 April 2013 what will be the effect when TDS credit mentioned in Form 16A or 26AS taken, but actually income was neither received by the assessee nor belongs to him, as assessee cliamed TDS credit but not included income in his ITR

19 July 2013 With out declaring the particular income you cannot claim the TDS deduction. department will raise the notice for non disclosure of income which showing in form 26AS



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