There is big problem when TDS Deductor deduct Tax as TDS from Salaried Employee, but not issued a TDS Certificate (Form 16) to the Deductee or issued a Form 16 by TDS Deductor to Deductee but Deductee (Salaried Employee) not received the same then beneficiary of TDS Certiicate (Form 16), how to file Income Tax Return without TDS Certificate or Form No. 16. In this case an Assessee can file the Income Tax Return on the Basis of TDS Credit relfected in Form No. 26AS rather than waiting for the TDS Certificate from the concerned Deductor.
Now, the Income Tax Department is also replying mainly on the amount reflected in 26AS for granting TDS Credit to the assessee. However, it is advisable to get the copy of the TDS Certificate for record purpose as the option of filing the reviced TDS Return is always available with the Deductor.
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