Hi CA Club India,
I used to purchase goods from a buyer during Financial Years 2023–24 and 2024–25. The buyer deducted TDS from my payments during those years.

However, the buyer filed his company audit return, income tax audit return, and all pending TDS returns very late—in February 2026 (during Financial Year 2025–26)—for both Financial Years 2023–24 and 2024–25.

On the other hand, I had already filed my Income Tax Returns for Financial Years 2023–24 and 2024–25 within the due dates, but at that time the TDS deducted by the buyer was not reflecting in my Form 26AS/AIS because he had not filed the TDS returns yet.

Now the buyer has issued me TDS certificates (Form 16A) for Financial Years 2023–24 and 2024–25 and is advising me to claim this TDS in my Income Tax Return for Financial Year 2025–26.
My question is:
As per the provisions of the Income Tax Act, am I allowed to claim TDS for Financial Years 2023–24 and 2024–25 in my Income Tax Return for Financial Year 2025–26?

If yes, please explain the relevant provisions, rules, and practical treatment with accounting entries and examples. If not, what is the correct legal course of action available to me?
Thanks & Regards
Deepak

Dear Sir,
I am issued PO in month of March-26 to Fabrication Contractor & paid half Advance payment to the party.
I am deducting the TDS on PO Amount & paid the same in month of march-26.
Actual Bill received in month of May-26. In which month I am submit the TDS Details in Return.

Kindly Advice.

I have received a lower deduction certificate under Section 197 of Income Tax Act specifying a TDS rate of 0.31%. The total sale consideration is ₹90 lakhs.

I’m confused about how to apply this rate:

Should I deduct TDS at the flat rate of 0.31% as mentioned in the certificate, or
Do I need to add surcharge and cess separately over and above this rate?

Also, one person suggested a split approach:

₹1 lakh already paid (ADVANCE) to be taxed at 12.5% + surcharge + cess, and
The remaining ₹89 lakhs at 0.31% + surcharge + cess

However, my understanding is that the rate mentioned in the certificate should be applied directly, without adding anything extra, as per Section 197.

Can someone please clarify the correct method and help compute the exact TDS amount?

There is a pvt ltd company incorporated on 4 may 2018 and hasn't done any compliances post incorporation. No bank account has been opened as INC 20A was not applicable prior to November 2018. Not even subscription money received. The original subscribers are not traceable. The company is still active. New directors were appointed via DIR 12 on 16 aug 2024 and 16 may 2025 respectively and old directors were removed on the same respective dates. Now the new directors want to file all the pending roc compliances i. e. ADT 1, AOC 4, MGT 7A.
My doubts are -
1. Can I file them without receiving the subscription money or should I receive the subscription money in cash.
2. When can I show the transfer of shareholding? Before receiving subscription money or after.
3. Can the current directors sign the documents for FY 18-19 to 23-24?
Please help and guide.

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