No tan no. still company has deducted tds

i had worked in acompany where comission income was the source and the company had sent a cheque for my comission after deducting tds..however after 3 years when i want to claim refund of the tds i cannot as the company never issued any tds certificate because it never applied for TAN number.

what can be done in the above situation?

Replies (4)

You cannot claim refund since as per section 238 after one year from the end of the relevant assessment year

You can't claim refund after one year from end of assessment year. Moreover it is your responsibility also to collect Form 16A from deductor. No provision for this under Income Tax :(

1.  first of all.  it is not the deductee's responsibility to collect TDS certificate.  The responsibility is cast of the deductor to issue the certificate.

 

2.  Second, after Delhi High Court Judgment last year, CBDT directed AOs to allow TDS credit on the basis of evidence provided.  This notification also gave powers to AO to direct Deductor to file TDS returns. 

 

3. Section 238 is applicable for special cases and anyways don't put any restriction on the claim of tax credit at one year from the end of assessment year. 

 

 

 

Ask for refund of amount from company. Since they deducted saying tds . But did not remit to govt. Thus it means they have withhold the amount. So tell them to refund it.

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