The important changes brought out through Circular no 2 which were not part of original Notification No 31/2009 are as under:
For deductions made during FY 2008-09(AY 2009-10) – To claim credit of TDS/ TCS, quoting of Unique Transaction No. (UTN) has been made mandatory. In the new Forms ITR-1 to ITR-8 for filing of Return of Income for Ay 2009-10, UTN information has to be included.
Therefore, NSDL would be providing UTN information (based on information submitted in quarterly filing of TDS return) to each deductor of TDS/TCS for AY 2009-10. In case the deductor had informed its email id to NSDL, this information would be sent by email or else the same can be downloaded from NSDL site. Facility would be provided to deductees also to view UTN.
Since the TDS/TCS certificates for Ay 09-10 are already generated and dispatched, the consolidated UTN information now received/downloaded from NSDL would have to be separately communicated to each of the deductee for the entire year. There is no format specified by the government for this. Once this information is made available by NSDL, we would come out with a standard template for the same, in order to have consistency. This would enable the deductees to claim credit of TDS/TCS in their return of income.
Please note that this applies to both Salary and Non Salary deductees and accordingly it is advised/be informed to all employees/deductees not to file their personal Return of Income without mentioning UTN, yet to be issued by NSDL.
SUMMARY - : So , as changes with restropective effect from financial year 2008-2009 , so whether comapny gave TDS certificate to you OR not , company has to provide UTN no. to you for each TDS deduction from your salary otherwise in your ITR return you can't get the credit of TDS deducted by your company....................... In other words your TDS certificate has not been validated without the details of UTN no.'s. So please contact to your comapny official for some more clarifications....................
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