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Disallowance due to non deduction of tax

This query is : Resolved 

22 August 2009 No tax was deducted on advertisement expenses by a company while crediting the deductee. So during the current assessment year the said amount will be disallowed. Now my doubt is if the company pay the tax in the next assessment year, do they have to revise the current assessment years tds returns or not.

Heard that if the comapny is issuing Form 16 A to the deductee revising is necessary otherwise no need

please give ur opinion and comments on the above query.

22 August 2009 If the date of deduction of TDS is the current year then no need to revise the return.


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