One of our Clients had deducted TDS pertaining to AY 2014-15 (FY 13-14) but had not paid it. Since the TDS amount it was not reflecting in 26AS, we didn't claim it. He has now paid the same, and the amount is now reflecting in our Form 26AS.
Meanwhile, our assessment has been done, and necessary order has been issued by CPC. To claim the TDS paid by Client (which is now reflecting in form 26AS), should I file an online application for rectification u/s 154 or should I file revised return ? Also, if I've to file application u/s 154, since number of TDS certificates exceeds 10, I may have to upload the return with updated schedule for TDS. In the said return, should I mention the type of return 'O' (original) with same old date for filing original return ?
CAclubindia
