Form 26AS

This query is : Resolved

Andrew (Querist)
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14 July 2011 The Income Tax Department has issued notice that the TDS details shown in ITR is not reflected in Form 26AS and therefore has raised a notice for payment of tax with interest. This is not my fault, I've the Form 16 signed by the Government Departmental Head who has deducted Tax. Should I be liable to pay the taxes again for no fault of mine. If there are other alternatives kindly advise.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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14 July 2011 The department do not want to take pains.
It has shifted the onus on the assessee cleverly by designing 26AS.
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They deem it as the only truth speaking parrot. Human beings and Form 16/16A are wrong against this creature.
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Once Form 16 has been issued by any of the assesse, it is not the duty of the tax payer to look after whether the same has been deposited by the deductor in time or not as the duty has been casted by the law on the deductor. The assessee can not be told, in such circumstances, in default. The department is having machinery to confirm the claim specially in the circumstances when you are producing Form 16. You can not be made liable to pay tax and as such you need not to pay tax as the same has already been deducted. Request the department to confirm.

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But as I have told about the shifting of onus on the assessee, you have to make speaking the parrot by insisting upon the departmental head or deducting authority of the organisation to properly rectify their TDS return so that the loaded correction results in Form 26AS. You must create documentary evidences of your efforts and get reply from them in writing.
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