TDS certificate issued after filing of returns

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menaka p k gawas (Querist)

08 September 2009 If the amounts where received in gross and later the cline realized that tax had to be deducted on payments and he paid taxes and issue TDS certificated after me filing of returns . Can the TDS certificate be refused?

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)

08 September 2009 better to claim the refund by filing revised return

Late CA Sampat Jain

Late CA Sampat Jain (Expert)

08 September 2009 SECTION 155(14) STATES AS UNDER

[(14) Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, 69[credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C] has not been given on the ground that the certificate furnished under section 203 [or section 206C] was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto

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