CBDT TDS TDS Circulars

Procedure for refund of excess TDS deducted/ paid

Analysis of CIRCULAR NO. 2/2011 [F.NO. 385/25/2010-IT(B)], DATED 27-4-2011 If a deductor has deposited excess amount of TDS , the procedure for getting refund was given in Board Circular 285 dated 21-1-1980. Now CBDT has issued new circular in this respect. This Circular 2/2011 is issued in  suppression of  Circular No 285 / 21-10-1980 It […]

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