TDS - Income Tax

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Pankaj Jhawar (Querist)
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24 October 2008 Suppose the income is shown in A.Y. 2007-08 but the TDS was not claimed in the INcome Tax return as the TDS certificate was not available at the time of filing of return. Now we have received the TDS certificate and we donot want to file the revise return.
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?

Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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24 October 2008 Letter should be sufficient.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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24 October 2008 Wait for the order from ITO. Then move a petition u/s 155(14).I feel this is a best option available to you sir.

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Pankaj Jhawar

Pankaj Jhawar (Querist)
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25 October 2008 Sir, I beleive 155(14) will not serve the purpose as it was not orignally claimed.

I believe this section will apply if only the TDS was claimed but TDS certificate was not produced at the time of filing of return.

Please clarify if i am wrong.

Further could you tell me the status whether any circular is issued by CBDT as per amended Sec 199(3) of the Act

Pankaj Jhawar

Pankaj Jhawar (Querist)
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28 November 2008 Suppose the income is shown in A.Y. 2007-08 but the TDS was not claimed in the INcome Tax return as the TDS certificate was not available at the time of filing of return. Now we have received the TDS certificate and we donot want to file the revise return.
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?

Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?