Tds not claimed-can we rectify u/s. 154 & claim refund ???
CA Abhishek Singh (practice) (2106 Points)
04 September 2012CA Abhishek Singh (practice) (2106 Points)
04 September 2012
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 04 September 2012
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.