Section 155(14) – Claim of TDS Credit after filing of Income Tax Return

DCIT Vs Arvind Ltd. (ITAT Ahmedabad)

Section 155(14)  was inserted by Finance Act 2002 w.e.f. 1.6.2002 it is reproduced below :

(14) Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C has not been given on the ground that the certificate furnished under section 203 or section 206C was

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