22 May 2015
Default in deduction of TDS, as per rule 31ACB deductor can submit Form No. 26A along with CA certificate to tax authorities. Rule 31ACB is w.e.f. 1.7.2012. Now the querry is whether a deductor can submit Form No 26A for A.Y. 2010.11 to tax authorities. As at present, the tax authorities are of the view that the same can be submitted for A. Y. 2013.14 onwards only.