07 May 2009
We are State public undertaking co. On receipt of Refund of AY 2006-07 from IT department we came to know that IT department has disallowed one of the TDS cert. amounting to Rs. 93,000/- on account of TDS certificate was of earlier year (AY 2005-06).
What is the procedure to again claim this disallowed TDS?.
07 May 2009
For the you may need give indemnity in favour of income tax department for the sa,e, still if ITO no accept the same then you can go to appeal for the same.
09 May 2009
PLease file an application u/s 154 of the Act and if necessary, then also provdi the department with the indemnity bond. Agsint rejection of 154 application you will be required to file an appeal before CIT(A).