Buyer’s TDS Form Error Won’t Deny NRI Seller Credit: Delhi HC

Parag Keshav Boparrdika Vs ITO & Ors. (Delhi High Court)

Delhi High Court has ruled in favor of Parag Keshav Bopardikar, a Non-Resident Indian (NRI), directing the Income Tax Department to grant him full Tax Deducted at Source (TDS) credit, despite an error by the buyers of his property in filing the incorrect TDS form. The court’s decision, issued on May 27, 2025, emphasizes that a bona fide error by the deductor should not prejudice the payee’s right to claim deposited tax credit.

Mr. Bopardikar, a tax resident of the USA, sold a residential property in Pun

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