CA Madhuri (CA) (35 Points)
16 March 2017I have received a query my client had filled return for AY 2013-14 return in due time but he has not included amount of rs 1200 for commission received which is showing in 26 AS but no TDS has been deducted from that amount now he had paid tax excluding 1200 rs but one of challan showing in OLTAS but not seen in 26AS. So how to rectify both mistake? i have filled rectification request but they are not correcting the challan amount?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(175687 Points)
Replied 16 March 2017
1. The amount shown as per 26AS must be TDS deduction and not just commission receipt. Commission receipt would be more.
2. The tax paid challan is not reflecting in 26AS, it shows the tax has not been credited to the assessee's account, due to many mistakes... one of that may be different assessment year or may be PAN ..........
So, get that challan rectified with Jurisdictional ITO (TDS), for the credit to the account of the assessee for the particular Ass Yr.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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