Regarding form 26as tds not deducted


This query is : Resolved 

Quick Summary
This discussion clarifies what to do when your Form 26AS shows payment credits but no TDS deduction for goods carriage vehicles under Section 44AE. You generally do not need to upload the TAN numbers of deductors if TDS was not deducted. If you haven't opted for Section 44AE, ensure you consider these payments as income when filing your Income Tax Return (ITR).

02 September 2021 In case of goods carriage vechile(US 44AE) name and TAN number of deductor shows in FORM 26AS but TDS not deducted only payment credit shows .
should we need to upload all deductor TAN no (no tds deducted) in ITR?

02 September 2021 No need upload such person.
Consider payment credit as income in case 44AE not opted.

03 September 2021 thanks for prompt reply SIR


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