filing of return U/s 139 (1)


08 December 2010

Consider the example :
Mr X is a assessee whose due date is 31st July u/s 139(1).

He deducts TDS on 31st March,2010 but does not pay it. He wants to file return on 5th June, 2010. He will pay the TDS with interest before 31st July.

My question is 'What is the allowability of the expense on which TDS is made ?' because u/s 40 ia its mentioned that if tds is paid before the due date u/s 139(1) then the expense shall be allowed for that A.Y.

so in above example i want to file return on 5th june but for TDS payment i have time till 31st July.

Please clarify the matter at the earliest.

Karan Joshi

CA Deepak S (Expert)
09 December 2010

In my opinion, the expense is allowable only if you have paid the TDS before filing of return.

Praveen Sharma (Expert)
09 December 2010

yes agree with deepak.

CA Karan Joshi (Querist)
09 December 2010

but the words used in sec 40 are 'due date as per 139(1)'..!!

so for the purpose of this section the words due date shall be interpreted as:
'due date' means due date as per section 139(1) or actual date of filing of return of income whichever is earlier.

am i correct ?

Also, can we go for revised return afterwards ?

please answer at the earliest


Praveen Sharma (Expert)
09 December 2010

we also have to think the complication arise in future due to filing of return before making TDS payment.

10 December 2010

Mr . Karan , ur point of " whichever is earlier " is correct ...
But u can allow the expense only if u have paid TDS before filing of Return ..

& May i know wats the reason of filing it on june 5th

CA Karan Joshi (Querist)
11 December 2010

i m proposing the doubt with help of an example !!

i think there is some error with this section i suppose ??

please clarify it in detail with bare act portion and if available please give the case laws , if any.?

reply soon please coz its getting complicated.

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