TDS-Liability of Tax Deductor

This query is : Resolved

Govinda S Meghani (Querist)
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21 October 2010 Hi Experts!

Mr. X deducted Tax on rent for payment of rent to Mr. A and also make payment to the credit of government. He also issue Form 16A to Mr. A.
But he has not file quaterly return in Form 26Q so Mr.A not found Tax credit in 26AS.

Is there any liability of Tax Mr.X for non filing of return?
What should do Mr.A if Mr. X refuses to file Return?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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21 October 2010 Mr X is liable to file TDS return otherwise he will have to bear penal consequences. There is a penalty of Rs 100 per day for delay in filing return subject to maximum TDS amount involved. You have the proof of deduction in the form of Form 16A. You are just required to submit the same to your AO and he will take necessary steps by sending a letter to Mr X. You dont have to worry. As he has deposited the tax amount.