Tax Deducted at Source (TDS)

This query is : Resolved

CA CS CIMA Prakash Somani (Querist)
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18 November 2008 Hi All,
We are Individual and not under tax bracket.
We are receiving activation claims from distributer since 6-7 quarter's after TDS deduction.
But there is no TDS certificate has been issued by the distributer till date.

Now we are discontinuing business with that party and want TDS certificate for all claims till date.

But party is refused to issue the same.

Please suggest the remedy.

It is very very urgent. If possible do mention the relevant Section.

Thnx.

Ravikumar.G

Ravikumar.G (Expert)
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18 November 2008 272A(2) - Failure to issue TDS certificates :

Rs.100 for every day during which the failure continues but the penalty shall not exceed the amount of tax deductible.

Ravikumar.G

Ravikumar.G (Expert)
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18 November 2008 276B - Failure to pay tax deducted at source :

Punishable with rigorous imprisonment for minimum 3 months , maximum 7 years.

Ravikumar.G

Ravikumar.G (Expert)
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18 November 2008 You just ensure whether TDS has been paid and e-TDS returns are filed. You just ensure from the NSDL site in your PAN based account whether any amount has been credited or not. Otherwise the above said penalty and prosecution will be attracted to that particular issues.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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18 November 2008 The payer is bound to issue TDS certificate. If not issued a writ mandamus can be initiated compelling the payer to issue certificate. Ref:- Lakshmi Narayan Engineers and Contractors Vs. KSEB & Anr (1989)178 ITR 230(Ker)

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Querist)
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19 November 2008 Thnank you very much Mr.Ravikumar and Mr.CA.B.Chackrapani Warrier.
Can you through some light on writ mandamus??
Can we file return with refund claim, if yes than what should we write in TDS certificate no. etc...

K V Subba Rao

K V Subba Rao (Expert)
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25 November 2008 Follow Mr Ravi Kumar's advice about getting details from NSDL web site. Also visit
https://www.incometaxindia.gov.in/questionbank.htm#J125

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