alleryStart learning →TDS refund to the deductor is denied once it is
Areflected in deductor's return
Bpaid to the Government in time
Ccredited to deductee's cash ledger
Dcertified on the certificate
Answer & Solution
Correct answer: C. credited to deductee's cash ledger
The proviso bars a refund to the deductor if the deducted amount has already been credited to the deductee's cash ledger.
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