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TDS Certificate

This query is : Resolved 

05 March 2009 please clarify me on the following 2 points:

1. is it necessary to issue TDS certificates now.

2. if original TDS certificate was lost, can assessing officer disallow TDS amount even if photostat copy thereof submitted. if he can, what we do.
if deductor is not issuing duplicate certificate what is the remedy.

regards,
ramprasad

05 March 2009 1) Yes.
2) If A.O disallow TDS,claimed on the strength of photocopy,try in appeal with an idemnity bond.

06 March 2009 please quote any case laws/ situations in favour of reply to point number 2.

07 March 2009 TDS certificate is not required to be attached with your Return of income. Even no document is required with new Income Tax Return. Only you have to submit the details of TDS certificate in ITR Form. Where TDS return is filed online by your tax deductor then it will automatically credit against your PAN No.

Regards,

Sandeep Aggarwal


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