Form no. 26a rule 31acb

This query is : Resolved

Guest

Guest (Querist)

02 January 2014 ASSESSES HAS NOT FILED INCOME TAX RETURN FOR A.Y.11-12 NW IT IS TIME BARRED ALSO. IN FORM 26A A CA NEEDS TO GIVE CERTIFICATE UNDER FIRST PROVISIO TO SUB SECTION (1) OF SEC. 201 OF IT ACT 1961 IN THAT ANNEXTURE INCOME TAX RETURN FILLING DETAILS REQUIRED BUT NW ASSESSES CAN NOT FILE HIS RETURN SO WAT IS THE OPTION LEFT WITH CA TO CERTIFY THE FORM???
INCOME IS RECEIVED FROM OTHER PERSON WHO HAS FAILED TO DEDUCT THE TDS ON CONTRACT CHARGES BUT ASSESSE HAS NOT FILED THE IT RETURN ON TIME...

Nikhil Kaushik

Nikhil Kaushik (Expert)
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02 January 2014 well then CA cannot certify it as the conditions provided therein are not fulfilled.

Guest

Guest (Querist)

03 January 2014 Thank u....
bt in dat case wat option assessee has???
as return is time barred and no ca can certify it.....

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 January 2014 well as CA you dont have any option. The said amendment was made to help the genuine cases. Where no return has been filed, it the genuineness of the case cannot be taken for granted.

let the assessee approach AO for a request to file return under 142(1).

Guest

Guest (Querist)

13 January 2014 ASSESSEE IS ILLITERATE.......
I DOUBT BCOZ OF THIS FORM 26A his case will be for scrutiny

Nikhil Kaushik

Nikhil Kaushik (Expert)
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13 January 2014 Dear Sneha,

therefore it is necessary as an adviser that you guide him properly. If TDS amounts are huge, then it would be appropriate for you to approach AO with a request for 142(1) notice issuance.

Guest

Guest (Querist)

13 January 2014 ASSESSEE IS ILLITERATE.......
I DOUBT BCOZ OF THIS FORM 26A his case will be for scrutiny

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