Form 26as missing entries

This query is : Resolved

Nandakumar K Konkar (Querist)
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28 September 2011 My client has paid TDS deducted on my fees & filed TDS return correctly, yet his TDS entry is not showing in my Form 26AS.

Do I file a rectification with ITO after getting refund [without these entries] on basis of TDS certificates?

In other words, does ITO have power to grant refund in excess of Form 26AS credit on basis of original TDS certificates given by deductor?

N Konkar

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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28 September 2011 If return is e-filed, department will follow only 26AS. If return is filed in paper format, after receiving 143(1) intimation, you can seek rectification before the ITO under section 155(14) of the IT Act,1961.

Nandakumar K Konkar

Nandakumar K Konkar (Querist)
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28 September 2011 Does rectification u/s 155(14) apply for e-filing also? In case of e-filing, can we file rectification after receiving refund as per Form 26AS for lesser amount than TDS certificates?