A salaried employee having salary income of Rs.5,00,000/- for which TDS has been deducted by the employer and same has been reflected on Form-26AS. Besides, he has interest income on fixed deposit of Rs. 40,000/- for which TDS under section 194A has not been deducted and in Form-26AS only TAN No of Bank, Deductor Name, Amount Credited are showing but no TDS deduction.
Whether assessee should show bank details under TDS other than salary Form-16A in the ITR-1 as bank has not deduction TDS. It will be written Zero. After calculating tax, assessee has to pay tax for non deduction of TDS.
Thanks in advance.
CAclubindia
