Held that the assessee has not filed the declaration therefore directed to file an application under section. 199 read with Rule 37BA of the Act. Matter remanded. (AY. 2018-19)
Nirav Bipinbhai Vaghasiya v. ITO (2023) 223 TTJ 5 (UO) (SMC)(Surat)(Trib)
S. 199 : Deduction at source-Credit for tax deducted-Firm-Partner-Sale of immoveable property-Failure to file declaration-Directed to file an application under section. 199 read with Rule 37BA of the Act. [R. 37BA]