How tax deductor can get refund of excess deposit of tds ?

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Income Tax Act prior to Asst Year 2010-11 had no express provison of processing of TDS returns , as it has for income tax return. There was also no express provision under I T Act for refund of excess TDS deposited. However, section 200A of the I T Act introduced from 01/04/2010 has brought in…

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