TDS on the basis of 26AS

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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.

Replies (3)

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.

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.

Thank you Mr.Prakash and Mr.Ram Babu for your valuable guidance.
 

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