Suppose one company "D" earlier had registered office in Delhi, in June 2013 it shifted its office from Delhi to Pune. and in Pune it obtained new TAN number.
Accordingly from July onwards company has paid TDS on salary on new TAN number.
Now while filing annexure-II, in 4th quarter, Can we take full years TDS as tax deducted OR only Qtr 2,3,4 ??
Do company is required to file two separate 4th quarter's return ??
How to file 4th quarter's Annexure-II, in this case. (Employees should not face refund problem)
04 April 2014
You Should not have applied for new TAN in pune. There is change in the address of company the company is still exist. PAN & TAN allotted once becomes your lifetime accpunt numbers with income. You can only change the address/name and other details for the same PAN/TAN.
Now in your case you can not have one consolidated Form 16 for your employees and also at the same time you can not file the return for Qtr 2,3,4 in old TAN because there is no TDS payment against that TAN.
07 April 2014
Dear Sir, earlier I applied for change of address for TAN, But ITD rejected my application saying that State changed so apply for new TAN.
We already filed Qtr 2,3 return in New TAN also payment done in new TAN
My query is for forth quarter annexure-II, shall I include TDS paid in first quarter or not.
CAclubindia
