Tds short deduction from salary

This query is : Open

rushabh shah (Querist)
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12 February 2014 WE SHORT DEDUCTED TDS FROM SALARY OF EMPLOYEE BUT LATER ON EMPLOYEE HAD PAID THE SHORT DEDUCTED TAX BY SELF ASSESSMENT TAX WHILE FILING THEIR RETURN.

NOW WE HAVE RECEIVED NOTICE FROM TDS DEPARTMENT FOR SHORT DEDUCTION DEMAND.

SIR IS THEIR ANY CASE LAWS OR SECTION SUPPORTING THE SAME?

motichand gupta

motichand gupta (Expert)
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12 February 2014 your case is covered first proviso to sec 201(1).In this case, you have to submit Form no. 26A under Rule 31ACB.

For this section, dufficult to get case law.

rushabh shah

rushabh shah (Querist)
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13 February 2014 sir,, whether this form is applicable for F.Y. 2012-13.