One of our client recieved a query from TIN centre stating that certain TAN Nos. quoted in return of AY 2008-09 are invalid. Now, can a application u/s 154 be given to correct the TAN nos. Also, there are more TDS certificates which have not been claimed due to non reciept. If application u/s 154 would suffice pls let me know any specific format required to be followed.
18 July 2009
Hi, Rectification application u/s. 154 can not be filed with the TIN centre. It can be filed with IT authorities only. There is no need to file rectification application you have to just submit the corret TAN No's with the TEN centre in response to their letter. If there are more TDS certificates which you have not claimed in your return of income then you will have to revise your return of income. You can not claim the credit of fresh TDS by way of rectification application u/s. 154.
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