As per provision TDS u/s 194c shall be paid when the amount is paid or credited in the books of accounts which ever is earlier. where as one of my client is a contractor, the specified company receiving service from him is reluctant to pay TDS in the year of invoice. Thus can my client pay TDS on behalf of that specified person?
Please let me know at the earliest Thank you in advance
31 July 2015
Client cannot pay the TDS on behalf of deductor. even pay also they should have the deductor TAN and need to file the TDS return to get the TDS in your client PAN.
31 July 2015
yes my client has the deductor TAN, and if my client is willing to file TDS return also then can he pay TDS on deductors TAN and file the TDS return.
31 July 2015
We cannot file others TDS return from your end, since the deductor refused to pay the TDS on invoice basis. they cannot allow to file their TDS return from your end.
Possible solutions
1. Guide the deductor about the TDS provisions, if they not deduct and pay, they will not claim the expenses in income tax. ask them to comply the TDS provisions
or 2. pay the tax from your end as self assessment/advance tax and file the return.
CAclubindia
