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Application u/s 154

This query is : Resolved 

20 October 2019 hello , for a y 2011-12 rectification u/s 154 to be filed because the deductor changed the TDS Amount. Now want to rectify the TDS details only. Rest particulars of Return will be unchanged. Opinions are required with any case law. Thanks in advance

30 May 2020 The question is not clear enough. Did the deductor paid less TDS then required. If so then TDS Return Rectification can be carried out by the deductor with payment of internest and penalty on late/short payment of Tax.

The assesse also can pay the taxes on self-assessment basis to fix any short deduction of TDS.

30 May 2020 The TDS amount was changed from 3500 to 5200. that is, increas in TDS amt .

28 October 2021 But rectification window for AY 2011-12, is closed now. You can rectify only upto 6 years from the last order.


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