Filing of Return.

This query is : Resolved

Satya Narain Gupta (Querist)
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16 September 2007 The due date of filling of return for financial year 2005-06 was 31/07/2006 and I have submitted the return before the last date. The return submitted by me was not complete due to non availability of TDS certificate. Now I have collected TDS certificate from deductor. I want to submit the TDS certificate to Assessing Officer to place the certificate alongwith my return.Please tell me if there is any form to submit TDS certificate at this stage. In case I have to write simple application please tell me the section of the act I may refer to authorities.

Late CA Sampat Jain

Late CA Sampat Jain (Expert)
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16 September 2007 Write a petition u/s 155(14). The section states as under:

Section 155(14)

Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, 28[credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C] has not been given on the ground that the certificate furnished under section 203 [or section 206C] was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto :