07 August 2011
One m Client is Proprietor Ship concern pay salary to employees and deduct and paid TDS on behalf of employees.
my query is, this concern deduct TDS of one employee in the F.Y 08-09 about 3000/- for the Period April to Sept. and paid the same. and later after one month that employee left. after collecting TDS Certs.
Now From Somewhere he came and tell me in current year." Dedction Of TDS of Rs. 3000/- not shown in 26 AS... i dnt understand what to do......"
i checked previos Records n i found, wronge feeding of (280)TDC CHALLAN i.e. Instead oof Writting PAN No they write TAN No;...........
Now Plz Tell Me is that reason to do not shown TDS Figure in 26 AS. and if this is the reason then what is the remedy for these.....
07 August 2011
Basically, TIN-NSDL maintains TAN(deductor)-->PAN(Deductee) relationsship Database records pertaining to every Challan Paid by the Deductor (sectionwise.. 192, 194C, 194H..I..J etc., When u already know about wrong feeding in Previous TDS Return. You Just creat a (TAN ReigstrationLOGIN) for that Client.. Request Consolidated FVU ..Then..Download Consolidated FVU File for Concerned Period. Then Prepare a Correction Statement TDS Return for the Same Period, File it with TIN-NSDL.However, Some Correction in TDS records will be corrected by Concerned Bank, Some by TIN-NSDL and Some by 'ITO/CIT-TDS' depending upon the Nature/status of Error.
You may File Correction and get them corrected. CA Manish J. Agrawal [CA DISA DIRM NCFM SAP]
07 August 2011
Really thanks For ur Valuable Replys... i am aslo agree both of u sir...
bt i want to raised another point related to this Query.
I Ask my superior also and they comment on that " Writting Pan No instead of TAN in "281 challan" is not the reason to not showing TDS in 26 AS of deductee.
They told me, may b Two reason behind this....
1. Not Filling of TDS Return.....
2. Wrong feending of Pan of deductee in TDs return...
Is these also correct sir ? ? ? ?
and if is these correct then i have to follow the procedure as said by Mr. Manish sir and all of u respected related to revise TDS Return......
CAclubindia
