Sec 154
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
26 June 2012
If TDS has not been clamed and the return was filed u/s 139(4), whether TDS can be claimed by filing rectification u/s 154?
27 June 2012
Section 154 is for rectifying MISTAKE APPARENT FROM RECORD.
If an assessee has failed to make a claim, it DOES NOT amount to mistake apparent from record.
It amounts to making fresh claim.
Accordingly, in my opinion, an assessee CANNOT make claim of TDS which he had not made earlier in a rectification application us 154.
However, you can try and file the rectification application and claim the TDS. There is no harm in filing the application.
If an assessee has failed to make a claim, it DOES NOT amount to mistake apparent from record.
It amounts to making fresh claim.
Accordingly, in my opinion, an assessee CANNOT make claim of TDS which he had not made earlier in a rectification application us 154.
However, you can try and file the rectification application and claim the TDS. There is no harm in filing the application.
Querist : Anonymous
Querist :
Anonymous
(Querist)
27 June 2012
thank you sir for helping..
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