claim by deductee of TDS

As per the provisions of section 40(a)(ia), the deductor can claim expense in any subsequent year in which TDS is deducted and deposited to the credit of the Central Government.

Now my question is that the deductee can also claim TDS in the year of deduction and deposit, on the basis of relevant TDS certificate received from the deductor??

Replies (2)

yes of course assess can claim 

For deductee it is an income so there is no question of claiming it...

ya definitely he can deduct the TDS received from the total tax payable as per the Tds certificates

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