22 April 2011
I have one client whose tax has been deducted in financial year 2006-07. But the same has not been claimed in ITR in the Asst. Year. Can we submitt application u/s 154 for claiming TDS today? please sugest me what should i do?
22 April 2011
U/s 154, rectification can be files for mistake apparent from records. And in this case, the TDS has not been claimed in the ITR which is mistake apparent from record. So in my view, you can move rectificatin u/s 154 to claim TDS.