09 August 2013
A PERSON WHO ARE LIABLE TO DEDUCT TDS & HE DEDUCTED & DEPOSITED THE TDS AS PER RULE, BUT EITHER TDS RETURN NOT FILE OR THE DETAILS OF TDS DEDUCTED FROM ONE PERSON NOT SHOWN IN THEIR TDS RETURN. HOW THE BENEFICIARY CAN CLAIM TDS.
AND WHAT PANEL ACTION MAY BE INITIATED ON DEDUCTOR.
10 August 2013
"BENIFICIARY" CAN CLAIM ONLY WHEN CREDIT IS SHOWN IN HIS FORM 26AS. . FOR NON FILING OF TDS RETURN SECTION 234E- LATE FEE OF RS 200 PER DAY IS APPLICABLE. IT IS SUBJECT TO THE AMOUNT OF TAX DEDUCTIBLE. . IN CASE THE TDS CREDIT HAS NOT BEEN REPORTED IN THE REPORTED , THAT TDS RETURN CAN BE REVISED TO MAKE THE THINGS RIGHT. .