Duty of Tax Auditor with regards to TDS on Salaries
This query is : Resolved
20 August 2022
Whether Tax Auditor has to check investment declarations/proofs received from employees of the auditee ? What if the auditee does not share the details as the payroll activities handled by third party & details are not available with the auditee?
20 August 2022
As per the CBDT circular, the employer is responsible for collecting the evidence:
"Employers shall also ensure furnishing of the evidence or particulars in Form No. 12BB in respect of deduction of interest as specified in Rule 26C read with section 192 (2D)."
Refer:: https://taxguru.in/income-tax/furnishing-evidence-employee-tds-deduction-salary-fy-2021-22.html
"Employers shall also ensure furnishing of the evidence or particulars in Form No. 12BB in respect of deduction of interest as specified in Rule 26C read with section 192 (2D)."
Refer:: https://taxguru.in/income-tax/furnishing-evidence-employee-tds-deduction-salary-fy-2021-22.html
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