01 August 2014
dear sir in schedule tds2 in itr-4 for ay 14-15 what is mean of column IN OWN HANDS AND AMOUNT 6 OR 7 BEING CARRIED FORWORD? refund of current FY paid to assessee after claim or forward to next year and unclaimed tds for past FY also paid with current year or something else ? I do not under stand tds2 schedule initr-4. please clear to me thanks......
01 August 2014
In own hand means amount claimed by assessee during current year which has been deducted from him out of his Brought forward and current year TDS. Carry forward will come into picture when TDS is being carried forward. For example TDS deducted on advance for which income will be offered in next year TDS can not be claimed in current year and the TDS amount needs to be carried forward. TDS to be claimed in the same year in which Income has been offered for Tax.
02 August 2014
dear sirs thanks for advised me. now please clear to me sir that tds for AY 14-15 RS 12356 AND he has not any unclaimed tds for previous years now how I fill tds2 schedule in itr-4 return? and last column mention carried forward i.e he will get refund 12356 for AY 14-15 OR not tds amount transferred to next AY? THANKS.......
CAclubindia
