amit aggarwal
(Tax Professional)
(80 Points)
Replied 24 October 2017
TDS shall be deducted at time of credit or payment whichever is earlier. In this case credit/payment was in year 2016-17 and hence, technically your customer shall revise the TDS return of year 2016-17. Claim shall be made in the year 2016-17 only and request shall be made to customer to revise the return.
In case if its possible to show credit/payment (whichever is earlier) was in year 2017-18 then claim the same in this year only.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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