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Form 26b

TDS 2315 views 4 replies

From when can we use Form 26B for claiming excess TDS deposited, not able to get any details regarding this from tin-nsdl nor from traces.
 

Replies (4)

Hope this will solve your qurey.

 

The link page

https://www.simpletaxindia.net/2013/02/new-form-26b-to-claim-excess-tds.html

 

and this file , notification 11/2013

 

i alos need it  -Could not download - leading to home page of discussions.

(perhpas this site must have been attacked by the kWaalities of tdscpc site.)

https://www.simpletaxindia.net/2013/02/new-form-26b-to-claim-excess-tds.html

Thank you . The above link worked.

But on going through the notification the following doubts have arisen.

The form has to be submitted electronically. Is n't it. ?

If so   ?  to confirm the excess payment ......

In case if the deduction is due to inadvertent mistake of deduction from whom the TDS deduction should not have been made then how to i.e. how  and where to provide the information the details mentioned in the foloowing (forllowing is the relevant part of notification)

 (c) in sub-rule (4), after clause (vii), the following clause shall be inserted, namely:—

“(viii) furnish particulars of amount paid or credited on which tax was not deducted in view of

the notification issued under sub-section (1F) of section 197A.”; (c) in sub-rule (4), after clause (vii), the following clause shall be inserted, namely:—

If you are in the know of these that also please .........

thanks.

Further to the above I am giving hereunder the facts of the case.

The Branch has deducted on the deposits of an organisation which is exempted U/s 197A (1F).  The form 26b did not ask the deductor to mention the details of this exemption. whereas in the notification it is mentioned. 

When the form26 B is being filed electronically how will the dedutor convey the exemption - unless the same is conveyed how can the deductor expect refund of the same.

 


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