If deductor is liable to deduct and pay TDS but the same amount of tax has been paid by deductee as Self Assessment Tax/ Advance tax then in this case, is there any provision for the deductor for not deducting TDS??
Eg : Mr. A received an income form B and now B is liable to deduct TDS but A has already paid the same amount as self assessment tax. Now A is claiming for Full amount without deducting TDS claiming that A has already paid the said amount.