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Tds not claimed-can we rectify u/s. 154 & claim refund ???

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Hello everyone,

one of my client has paid the self assessment tax Rs.20000/-. however he did not bring form16a and the

therefore tds credit was not taken. return for a.y. 11-12 was filed in march 2012 (belated return)

now i saw his 26AS and saw TDS of Rs.15000/-.

can we file rectification u/s. 154 and claim the TDS as refund ??

waiting urgently for your reply. 

 

Replies (1)

beforehand, please ensure that the amount mentioned in 26AS, was included in the taxable income of the assesee :) 

 

mere claim of tax from 26AS is not your duty but to compile the taxable income also with 26AS

such cases are suitable cases to be selected for re-assessment or scurtiny where the assesee is not aware of his income or tax deducted and rush to file incomplete data to department.


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