Short claim tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2016 Previous financial year company does notclaim TDS as per 26 AS now whether in AY 2016-17 whether i can claim short claim TDS receivable , whether it is possible to claim if yes then please mention case law. or circular if any.

PRADEEP KUMAR VATS

PRADEEP KUMAR VATS (Expert)
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17 March 2016 If it is pertaining to previous year, then I am presuming assessment would not be completed by AO. You can revise the income tax return if earlier return was filed within due date and make the good what you have forgot inadvertently to consider.

Secondly, if return is filed after due date, then at the time of Assessment by AO, TDS will be considered as per 26AS. So I think it will be considered by AO itself.

Regards
Pradeep Kumar