Tds


This query is : Resolved 

16 June 2014 if tds has been deducted but not paid by the deductor untill return filing date then how to claim tds?

16 June 2014 then it cannot be claimed as then there will be mismatch in the statment of as26 ,,,deducotrs need to pay before due date else no tds credit allowed.

Kailas Mate (Expert)
16 June 2014 yes correct..go through the opinion by tushar

16 June 2014 you may still claim the tax in your return.

after CBDT accepting the delhi High Court judgment, it is now responsibility of the AO to compel deductor to furnish correct details and comply with TDS regulations.

16 June 2014 you may also refer https://www.caclubindia.com/articles/assessee-cannot-be-denied-credit-for-tds-on-the-ground-of-form-26as-mismatch-20771.asp#.U58zs3bLMng

Rupesh Jain (Expert)
20 June 2014 you can not take the credit till it not show in your 26AS.


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