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)
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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..

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