E-tds return & i tax filling

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PRABIR KUMAR DE (Querist)
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21 July 2018 Dear Sir/Mam,
This year one Non Govt. College e-TDS return problem, normaly Salary &TDS deduction of month of march’18 for the F.Y.2018-19, Govt. case normaly disbursement of salary April ’18 (02/04/18) but Treasury deduction salaries’ TDS of March, Transfer AG Bengal for the F.Y.2017-18, not correction Treasury. I upload 4th Quarter’18 e-TDS return filling, but Annexure –II ( salary details 12th month of Salary ) normaly show Form 26AS of 13th month of salary.
My 1st query e- Filling of I. Tax Return calculate of 13th month or 12th month , my opinion 12th month salary, (not greater than 12th month)
2nd query I want to change/Correction of TDS return Annexure –II ( salary details 12th month to f 13th month of salary.
I filling of I Tax return 13th month than additional take tax liability (i,e 30.3% plus U/S 234A,to 234C)
What can do it appropriate? Income Tax dept,., so there is any law against it?
Kindly guide me

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 July 2018 File ITR for 12 months salary, carry 13th month TDS to next year in TDS schedule.

Salary is taxable on “Due” or “Receipt”basis-Salary will be taxable either on Due or Receipt basis whichever is earlier. To understand it in a better way, let us say you joined any organization on June 1st 2013 and it is the condition that Salary will become due on first day of the next month but will be payable on seventh day of next month and we assume that from 1st April 2013 to 1st June 2013 you don’t have any prior salary income. Then the calculation will follow as below.
As I said above, salary will be taxed either on “Due” or “Receipt” base. In above case you notice that March 2014 salary will be due on 1st April 2014 which falls on next financial year i.e 2014-15. Hence salary of the months from June 2013 to February 2014 are only considered as taxable salary for financial year 2013-14. So even though you joined and worked for 10 months for financial year 2013-2014 but only 9 months salary will be considered for calculation purpose.

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