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TDS NOT DEDUCTED ON SALARY BUT DEDUCTEE PAID SELF ASSESSMENT TAX PAID

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This query is : Resolved

Praveenveldhi (Querist)

28 June 2023 Dear Expert,

We have deducted the TDS shortly on a salary deductee u/s 192A, but the deductee has paid the difference amount while filing his income tax filing as self assessment tax.. But due to short deduction we have got a demand notice..
In this case how can we adjust the deductee's self assessment tax with tds amount
Kindly advise and do the needful

Best Regards
Praveenkumar

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 June 2023 In Budget 2012 CBDT has introduced a provision w.e.f. 01.07.2012 by which a person who has defaulted in payment of TDS / TCS will not be deemed to be a person in default if he furnishes a certificate from CA to the effect that the person in respect of whom default is committed
(i) has furnished his return of income under section 139;
(ii) has taken into account such sum for computing income in such return of income; and
(iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as may be prescribed.

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