Dear Sir, I have filed rectification under section 154 several times but it is being rejected and claiming tax without considering TDs as per 26AS and TDS claimed as per ITR. everytime they send reply that "as seen from the return of Income filed for FY 2017*-18 have not admitted the complete receipts shown as per 26As. Hence, in accordance with Rule 37BA of the Income Tax Act, your TDS credit has been restricted to the corresponding receipts shown in the return of income.
I have submitted reconciliation between 26AS and Revenue as per Balance Sheet every time.
Please advise what should I do and how do I file the reconciliation and get my pending refund.
CAclubindia
