TDS Credit can be claimed even if Form 16A not issued : High Court

No doubt, Form 16A is amongst others, a piece of evidence which can

establish deduction of tax at source. That said, Form 16A is not the only

piece of evidence in that regard. In a case where the assessee can show

reliable material other than Form 16A and prima facie establish the

deduction of tax at source, The assessee cannot be left at

mercy of the tax deductor, who for multiple reasons may not issue Form

No.16A and/or may not deposit the deducted tax.