my friend is in railway ticket booking agent. he earns the commission from ticket sales. which is below the taxable limits past three years. which is deducted tds form the railway dept. he need to no deduction certificate from ITO. what is the procedure.
1) FIRST YOU CHECK 26AS ( ANNUAL TAX CREDIT STATEMENT ) OF THE PREVIOUS 2 YEARS FOR THAT PARTICULAR PAN .
2) NOW, AT PRESENT, YOU CAN FILE YOUR IT RETURN FOR A.Y 2012-2013 & 2013-2014 THROUGH E-FILING .
3) FOR A.Y 2011-2012, TIME ALREADY EXPIRED , BECAUSE FOR A.Y 2011-2012, DEADLINE WAS 31/03/2013.
4) FIRST , WITHOUT WASTING ANY TIME , IMMEDIATE FILE YOUR RETURN FOR A.Y 2012-2013. 5) ONE THING YOU MUST REMEMBER, THAT, PUT EXACT AMOUNT OF TDS AS SHOWS IN 26AS INTO TDS COLUMN OF THE ITR-FORM ( ITR-4 IN YOUR CASE )& PUT EXACT AMOUNT OF GROSS INCOME FROM AGENCY , AS SHOWS IN 26AS , OTHERWISE, IF,THERE IS ANY MISMATCH OF TDS AMOUNT BETWEEN 26AS & RETURN FILE BY YOU, THEN IN THAT CASE, YOU MAY BE IN A BIG TROUBLE.
6) 26AS IS SUFFICIENT FOR YOUR IT RETURN FOR A.Y 2012-2013, NO NEED OF FORM 16A TDS CERTIFICATE.
as per your valuable advise, i am view the 26as. but there is no tds deducted entries in 26as. because my friend have a pan presently. therefore railway dept not mentioned his pan. and then he earned below the taxable limits. he do not like to tds deduct for his commission.
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