C.A C.S
3983 Points
Joined October 2009
The CBDT has recently released a circular directing its assessing officers to check the facts of the case and not put tax payers at an inconvenience where there is default in depositing tax by the deductor.
In case TDS has been deducted from your income and has not been deposited –
- Maintain proofs of your TDS deductions from sources such as payslips, Form 16, Form 16A
- You can write a clarification to the AO with the details of the matter
- If you have received a demand you can raise a rectification request