04 June 2019
Is the CBDT circular 275/29/2014-IT (B) transitory in nature ? I have a TDS demand in my name for long. My employer deducted TDS from my salary but didnt deposit to Govt. Employer Co. in BIFR, facing Liquidation so will not pay TDS. I have all proof of TDS deducted from my salary. Tax deptt says it cannot remove the TDS demand showing on me until either employer or I pay up ! Can the TDS demand be ever enforced on me ? One Asst Commissioner Income Tax said it can be since the CDBT circular ( preventing Tax deptt from pursuing individuals like me ( from whom TDS has already been deducted by employer ) ) is TRANSITORY ... Hence my question ...is the circular really transitory ? I do not think so because it then defeats the very purpose of the Circular ..which is to protect individual like me from having to pay TDS twice .. if the employer pays then the very need for this Circular being referred to does not arise. I would request expert opinion on this matter please. Thanking you
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04 June 2019
you can very well get the credit whether or not the same is paid by your employer. It is the duty of the income tax department to recover or otherwise; the tax so deducted from your employer.
05 June 2019
My understanding says the circular is NOT transitory. Petition u/s 119(2)(b) may be moved before CIT to give direction to the AO to delete the demand.
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