08 October 2013
During financial year 01-04-2010 to 31-03-2011, I have not deducted TDS for payments made to transporters as they have provided copy of their PAN card. I have not shown transport details in my quarterly TDS returns as well. My query is (1) Can Assessing Officer disallow transportation charges during scrutiny for FY 2010-2011 (2) Can I file the revised return now ? Regards
08 October 2013
Disallowance can happen only when you were liable and have not deducted or paid the TDS, in this case i assume you were not liable for TDS deduction and hence no disallowances. Further you can not revise return..
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