Blocked Electronic Credit Ledger Cannot Be Used for Section 107 Pre-Deposit Pending Rule 86A Unblocking Request
Blocked Electronic Credit Ledger Cannot Be Used for Section 107 Pre-Deposit Pending Rule 86A Unblocking Request Issue Whether an assessee has an absolute right under Section 49(4) to utilize funds in an Electronic Credit Ledger (ECL) for paying the mandatory pre-deposit under Section 107 when the credit ledger has been provisionally blocked by the tax… Read More »