12 June 2011
Sir, one of my clients has recieved a notice for short deduction of tds u/s 201/201A.Whereas on scrutiny of the papers it has been found that there has been a mistake in mentioning the section no in challan and return.Further the time limit for making CIT(Appeals) has also lapsed.please suggest what rememdial measures can be taken.
12 June 2011
You can explain the matter to the AO (TDS) as he has just sent you a notice. It is the duty of assessee to respond and explain the things within a reasonable time. If the mistake is genuine, he will definitely consider the same.
In case you have received demand notice, file an appeal with CIT(A) requesting him to condone the delay by mentioning the proper reason for delay in filing the appeal. CIT(A) may also consider the plea and condone the delay.