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?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
Follow

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.

Querist : Anonymous

Querist : Anonymous (Querist)

27 June 2012 thank you sir for helping..

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Hanuma Yanduri

Jai Solanki

George Innocent

Ravikumar

sandhya.v

Subscribe Now

Sec 154

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANCY

GST CONSULTANT

CA Final

Senior Executive

Manager- Finance and Compliance

Accountant