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TDS on the basis of 26AS

Dinesh Bhattacharya (Retired) (90 Points)

17 September 2011

This is regarding my scrutiny case under CASS for the AY 2009-10.

By mistake, dividend of7,000/- was offered for tax in my Return. During hearing I requested the Assessing Officer not to take the Dividend ( from UTI) into consideration. The Assessing Officer argued that he will start from the figure of Gross Total Income as I offered in the Return plus the addtions ( interest income) which he detected from Bank Statements. Is he correct?

Despite my best efforts I could not collect TDS Certificate in Form 16A , but the deductor has uploaded the deduction properly in Form 26AS. Can I get benefit on the basis of 26AS ? The Assessing Officer is insisting upon production of Original TDS Certificate in Form 16A.. Is he justified? What would be my remedy?

Kindly enlighten me.

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3 Replies

(Guest)

If he insists in writing it will be possible for anybody to say something.But......

From his style of functioning he is argumentative.
There is no point in ...

Any how you from common sense, If I were in your position I will ask him When they are not allowing credit on the basis Form 16A unless the same appears in Form 26A,-there is no point in asking for the production of Paper form of 16A.

? is the sanctity of form 16A.

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Prakash (Chartered Accountant) (560 Points)
Replied 17 September 2011

Be firm

Submit him the Copy of 26AS statment, Along with the a letter explaining him non availability of Form 16A, If possible get the letter from Deductor too, And If the amount was given in the form of Cheques, match the figures mentioned in Form 26AS and Bank Statement, this way you can defend

Even then he is insisting to submit original Form 16As, approach Asst Commissioner or Commissioner

And inform him that, a return can be revised before passing assessment order, So you too insist him to exclude dividend. Inform this matter to him in writing (Do't forget to mention Date) and keep a copy with you.