One Company has filed its IT Return for FY 2013-2014 and claimed TDS of Rs. 50 out of total TDS of Rs. 80 deducted for the year as per 26AS and carried forward Rs. 30 to next FY (as relevant income was not taxable in that year). In next FY it offered that income for tax and claimed this brought forward TDS of Rs. 30, but in assessment u/s 143(1) this brought forward credit of Rs. 30 was not taken care by IT and refund was reduced accordingly.
I tried to call on helpdesk nos but could not talk to any representative. How to resolve the matter and get credit of Rs. 30.
18 February 2016
In the ITR for A.Y. 2014 - 15 while filling the relevant details of Tax Deducted At Source, you must have filled up Rs.30/- in column (10) of Schedule TDS (i.e.Amount out of (6) or (7) being carried forward). If this is not done the Department has no record of the TDS carried forward.
Again in the ITR filed for A.Y. 2015-16, you must have filled up Rs.30/- in column (6) of Schedule TDS and filled up the financial year in column (5) as 2013 - 14 (i.e. Amount b/f & Financial Year in which deducted respectively).
If the above entries had not been in the two ITRs the claim fro brought forward TDS is unsupported.
You can now file a petition u/s 154 for A.Y. 2015 - 16 to rectify "a mistake apparent from records" and process the same to get your refund.
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