Salary arrears- TDS in next yr when paid?

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2011 Salary to employee has been provided as payable but not paid in FY 2009-10. Salary was paid to him in FY FY 2010-11 & TDS cut & paid in FY 2010-11.
Assessee intends to offer these salary arrears to tax in FY 2010-11 on receipt basis.
Whether AO can initiate concealment proceedings on grounds that salary was not offered to tax in FY 2009-10 when due to him u/s 15 (a).
Sec 15 covers both salary on due basis & receipt basis. When assessee offers salary arrears on receipt basis, is he open to concealment charge in year when salary was due to him?
Views are welcome.

Nayan Das

Nayan Das (Expert)
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30 April 2011 if you march salary provision 31st march when you will pay the tds within 30th april

Querist : Anonymous

Querist : Anonymous (Querist)

01 May 2011 TDS on salary is not payable on accrual but on actual payment basis [Sec 192], so TDS liability u/s 192 shall arise only when salary is actually paid to employee.
So what happens if salary is offered to tax on when payment is made in next year [maybe even later]?
Can AO say that there is concealment of income since salary was not taxed on due basis?

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