Tds-192

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 November 2013 Is employer required to satisfy themselves by collecting evidences from employer relating deduction claimed by employee u/s 80-c?
or just self declaration furnished by employee is enough proof for employer?
please give ref of case law or CBDT circular in this regards (if any.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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22 November 2013 kindly refer circular 8/2013 dated 10/10/2013 page 39:

"8. DDOS TO SATISFY THEMSELVES ABOUT THE GENUINENESS OF CLAIM:

The Drawing and Disbursing Officers should satisfy themselves about the actual deposits/ subscriptions / payments made by the employees, by calling for such particulars/ information as they deem necessary before allowing the aforesaid deductions. In case the DDO is not satisfied about the genuineness of the employee's claim regarding any deposit/
subscription/ payment made by the employee, he should not allow the same, and the employee would be free to claim the deduction/ rebate on such amount by filing his return of income and furnishing the necessary proof etc., therewith, to the satisfaction of the Assessing Officer."

Self declaration is not sufficient. At the end of the year, evidence needs to produced.

Querist : Anonymous

Querist : Anonymous (Querist)

24 November 2013 whether it is applicable on govt company or all.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 November 2013 yes. since a govt company is also required to deduct tds.

Querist : Anonymous

Querist : Anonymous (Querist)

24 November 2013 no i mean, in that circular the term DDO is used for Govt co. only

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 November 2013 what i mean to say is that it applies to every deductor.