Revised itr-4

This query is : Resolved

jay prakash dubey (Querist)
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06 August 2013 Dear Sir
I have file ITR-4 before due date but due to occurred mistakes, I have to revised ITR.....
But I am unable to Find "Receipt Number" which need for the same...
please tell me way of finding "receipt number"

Rupesh Jain

Rupesh Jain (Expert)
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06 August 2013 if you on line then you log in the your a/c and take last retun copy

jay prakash dubey

jay prakash dubey (Querist)
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06 August 2013 ya jain sir
i visited at site but only ack no, i found not rect no..

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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06 August 2013 Put E-filing Ack No and Date available in the ITR V.

jay prakash dubey

jay prakash dubey (Querist)
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06 August 2013 Dear sanjay sir & jain sir please suggests me
>My friend is pursuing DNB 3 Years course after qualifying M.D i.e. equivalent to D.M (doctorate in medicine) from Rajiv Gandhi Cancer Institute and Research center and received smart stipend.
>which is exempt u/s 10(16), and favorable decision taken however TDS on that income is deducted by concerned entity.
>entity say you have to brings approval application from your A.O. then TDS not to be deducted. otherwise same thing going on. please guide me what is the procedure to be followed for the same..... also various high court gives decision in favor of taxpayer....
1)quantum of payment does not detract character stipend/scholarship
2)if assessee save or invest out of stipned this is not detract meaning of stipend/scholarship
3)stipned should be given for further education and training... reference of cases
(A)commissioner of income tax vs B.L. garg (B)commissioner of income tax vs Y.K. Seth Both Dec From Allahabad H.C. in favor of assessee
(c)A. Ratnakar Rao vs Addl CIT 128 ITR 527

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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06 August 2013 TDS not applicable on Stipend.

Its not salary so section 192 will not apply. Its not professional fees so section 194J will also not apply.

They are deducting TDS under which section?

You may also ask your friend to give references of the judgement in support of his claim.

jay prakash dubey

jay prakash dubey (Querist)
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06 August 2013 Dear sanjay sir
TDS deduted U/S 192 and he inform with reff of case decision.
however concerned deducting TDS under same section, while in his term letter clearly mention i.e. stipend @....... pm is given.. and tell to bring application approved by concerned A.O.
How it is got if Required here..... i think they should follow decision but unfortunately demanding approval application.....

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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06 August 2013 Ask your friend to meet his AO and consult. May be he will be able to suggest him something.

In the given case quantum of stipend seems to be very high as the exemption limit must have been crossed.

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