TDS certificate and return

This query is : Resolved

Priya Joshi (Querist)
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03 November 2009 If deductor has deducted tds and not filed the tds return upto the date of filing income tax return, can deductee claim the tds while filing his income tax return? Can deductee claim tds if deductor has filed the return but not issued the certificate?
Kindly clarify.

CA Balram Sharma

CA Balram Sharma (Expert)
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03 November 2009 HELLO FRND,
IN UR CASE DEDUCTEE CAN CLAIM THE TDS IN HIS RETURN, BUT IF NOT ABLE TO PRODUCE THE TDS CERTIFICATE THEN THE RETURN WILL BE TREATED AS DEFECTIVE RETURN U/S 139(9),

BUT FURTHER PROVISO PROVIDE THAT IF PRODUCE THE CERTIFICATE WITH IN 2 YEAR FROM THE END OF RELEVANT ASSESSMENT YEAR HE CAN CLAIM THE TDS, BY REVISING RETURN