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Claimof Old TDS certificate

Amarjeet Singh (Chartered Accountant) (152 Points)

02 November 2007

Can i take the claim of TDScertificate relating to incomeof earlier years .Ihave showen the income relating tothese certificate in erarlieryearsbut never caim TDS deductedon these income

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Late CA Sampat Jain (Chartered Accountant) (4772 Points)
Replied 02 November 2007

SECTION 155(14) [(14) Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, 28[credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C] has not been given on the ground that the certificate furnished under section 203 29[or section 206C] was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto : Provided that nothing contained in this sub-section shall apply unless the income from which the tax has been deducted 29[or income on which the tax has been collected] has been disclosed in the return of income filed by the assessee for the relevant assessment year.