Income Tax rules regarding refund of excess deposit of TDS by deductor has been amended in notification 11/2013 dated 19.02.2013. In this notification deductor can claim refund of excess TDS by filing the return electronically on New form 26B with digital signature only .New rule 31A(3A) has been inserted under rule 31A. Further Director general […]
TDS / TCS (Income Tax) - Information & Resource Bank