26 as not match with tds certificate

TDS 2611 views 10 replies

what should do by client when TDS Certificate not match with 26AS and Deductor issue the tds certificate to deductee but not deposited or non filing of tds return with income tax then 26AS will not show tds credit amount.

 

Replies (10)

Based on the tds certificate issued by the client assessee can cliam ....but departement may not allow it......so ask the deductor to pay and file tds returns so that you can take the credit............

Dear,

Right now every one suffer this issue.

IF WE FILED RETURN THOUGH ELECTONICLY THAN DEPATMENT RAISE NOTICE 141(1).

AT AMOUNT WE ALLOWED CREDIT IN RETURN.

FOR OUR CUSTOMER WE MUST DISCUSS TO OUT DEDUCTOR AND INFORM TO FILE RETURN TO DEPT.

first if u go 2 d dept. dan the Assessing officer wil not allow & if u insist dat its genuine matter dan he will have to go to JC as per present procedure and u will have to deal with JC which is really cumbersome going by my personal xperience .....better go to d deductor & request him to revise his tds return...

hi vivek

request the deductor to revised the tds return

revise the TDS return is the best option...

 

You can file a complaint against the Party with the income tax department. If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 201(1)& (1A) of the Income tax Act.

 

Regards

Anand

It is very unfortunate that the Assessee is given the onus of proving to the Authorities that the Deductor of TDS has actually remitted to the Government.

First, the Assessee is subjected to the deduction; then when he files return claiming refund, the Authorities put the responsibility on the Assessee to ensure the Deductor has infact paid to the Government..

More often than not the Assessee is unable to persuade the Deductor to help by resubmitting his return/statement.

I feel that the Government should create a mechanism by which through the PAN of the Deductor one could check to ascertain whether he has remitted TDS to the Government. This need be done only where the 26AS does not reflect a particular entry. After all the Deductor gives certificate for having deducted which also gives information about the mode of remittance to the Government.

In particular cases where the Deductor's IT records show that any amount is not remitted to the Government, action could be taken against him for default.

So the answer to the problem lies in creating a mechanism to check the IT records of the Deductor through his PAN account.

Dears,

Please look at following points:

1. Tax payment details should be written on the TDS cerificate (Challan serial No., date etc). Without payment of TDS, it is not possible to get challan details. So, it is not possible to issue TDS Certificate without payment of TAX.

2. As of now Form 16A should be downloaded from the tin wesite and should be issued to the deductee. Without filing e-TDS returns one can't dowload  Form 16A. Without payment of TDS it is not possible to file e-Return.

So, without payment of tax it is not possible to issue TDS certificate. If issued it is not valid TDS certificate.

Exactly, that is the point.

When Form 16A is issued by the Deductor, which gives complete details of remittance to the government, first of all why does it not appear in 26AS? Maybe the Assessee's PAN number given could be wrong. But when we see that the PAN given in the Certificate is right, why does not the remittance appear in the 26AS?

Such being the case, it is not at all fair to put the Assessee on the defensive and made to suffer.

 

Based on the tds certificate issued by the client, assessee can claim ....  if client has issued tds certificate and has not been paid tax to the departement then department may not allow it...... so u can do the following

either ask the deductor to pay tax and file tds returns so that you can take the credit..  if client denies to deposit the tax and revise the tds return then ask them to return back the deducted amount and take claim as per 26 as.

in my opinion tds claim should be taken as per 26as to avoid the later problems before the income tax department

plz correct me if i am wrong

Thanks & Regards


CCI Pro

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