Hello learned friends at CCI,
Facts of the case-The Assessee is in Teaching Profession (Lecturer in college).He started his job on contract basis in year 2005, he was confirmed in 2011.In July 2014 The college has informed him that,it has received arrears of 6th pay commission on his behalf it is for the period of 2005 to 2014. The college is granted college & Treasury has paid the amount to college without deducting TDS. From 2005 to 2011 The Assessee was teaching on per hour/contract basis & his income was below taxable limit during this period.
Issue-TDS may be deducted in 2 steps. Step no1 for the period 2005 to 2011 u/s 194 J & Step no 2 from 2011 to 2013 , it will be adjusted in Return for Fy 14.15 after claim u/s 89 for Arrears.
Following are the queries if ITRs are not filled for period 2005 to 2011 but TDS on Income during this period is deducted by college in FY 14.15. Is there any way to claim refund of TDS during period 2005 to 2011
Whether it is possible to adjust TDS of period 2005 to 2011 against Tax Payable in FY 2014-15. on paid basis
If college has not made provision for this payment can they ask for Int & Penalty on TDS u/s 194 J from Assessee.?
Thanks & Regards
Deepak Ekbote
CAclubindia
