13 August 2012
sir an assessee have salary income and commission income but his form 26AS show only TDS deducted from commission income. there is no any TDS deducted from salary income in form 26AS.can assessee file only for tds refund of commission income which is show in form no 26AS?thanks
13 August 2012
1. As I said, TDS will be dispalyed only if the employer has deducted the TDS, deposited it with the Govt and filed a correct TDS return.
2. Since there is NO tds under salary, one or more of the above conditions are not fulfilled.
3. The assessee can claim only TDS which is appearing in Form 26AS.
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