T.D.S. Claim

This query is : Resolved

Rajendra Kumar Sankhla (Querist)
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04 February 2010 My Client received T.D.S. certificate from deductors for Rs. 10,025.00

But when he check his annual tax statement under section 203AA (Form no. 26AS, he has T.D.S. of Rs. 20,150.00 from the deductos, but he does not have T.D.S. certificate for this difference amount.

Can he is entitle to claim this full T.D.S. on the basis of Form No. 26-AS or he should claim T.D.S. of which he gets the T.D.S. certificate?

Will Assessing Officer accept the claim of T.D.S. on the basis of form no. 26AS

Bimal Thacker

Bimal Thacker (Expert)
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04 February 2010 It depends upon what is the actual transaction. If you have raised bill and on which additional i.e. 10025 (20025-10025) TDS has been deducted but you have not received TDS certificate of that then showing the total income you should claim total Rs. 20,150 TDS.
There may be other situation that your client has deducted twice TDS and deposited the same, then also you should be eligible for claiming full TDS.
All will depends upon the true nature of transactions.

CA Prashant Gupta

CA Prashant Gupta (Expert)
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04 February 2010 If Form 26AS is showing 20,150/- then you can claim that amount. But before this consult with party whether they have deducted and depsoit this amount or not. Some time it happens due to wrong PAN mentioned on return but party can revise return in that case.
So consult with party if it is right then you can claim this amount.
good thing for you if TDS calimed in return and Form 26AS TDS is same then you will get refund of this without any problem. So go for it

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