Def. Return
This query is : Resolved
09 August 2024
Sir/Madam
following notice received by email.
Assessee has salary income, Arrears salary received for the fy-2022-23 & 23-24 and form 16 is received salary including arrears salary of fy-2022-23 and form 10E is not issued by employer-
Please guide me
Error Description
The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed.
Probable Resolution
If the receipts as per Form 26AS is not offered in the year in which the TDS credit is claimed, then the claim of TDS will be restricted on the basis of proportion of the receipts offered in the return of income to the receipts in Form 26AS, as per Rule 37BA of the IT Rules. The correction of this defect is to be made by filing the corrected return by offering all the receipts as per form 26AS or by claiming the TDS proportionately as above.
following notice received by email.
Assessee has salary income, Arrears salary received for the fy-2022-23 & 23-24 and form 16 is received salary including arrears salary of fy-2022-23 and form 10E is not issued by employer-
Please guide me
Error Description
The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed.
Probable Resolution
If the receipts as per Form 26AS is not offered in the year in which the TDS credit is claimed, then the claim of TDS will be restricted on the basis of proportion of the receipts offered in the return of income to the receipts in Form 26AS, as per Rule 37BA of the IT Rules. The correction of this defect is to be made by filing the corrected return by offering all the receipts as per form 26AS or by claiming the TDS proportionately as above.
Dhirajlal Rambhia
(Expert)
19 October 2024
You need to file form 10E to claim relief for arrears of salary
Refer: https://www.cachintan.com/post/tax-audit-notes-on-accounts-including-significant-accounting-policies
Refer: https://www.cachintan.com/post/tax-audit-notes-on-accounts-including-significant-accounting-policies
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