Wrong PAN mentioned in T.D.S

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This query is : Resolved

BHAGYESH RAVANGE (Querist)

29 August 2009 My Question is :

Our Firm wants to claim refund from the I.TO for the A.Y 2008-09 which was done through e-filing, but the PAN No. which the deducter has shown in the T.D.S certificate is of the one of the Partner in the Firm, so usually Firm can't claim the refund on the basis of T.D.S certificate. The I.T.O wants that us to get the revised T.D.S certificate from the deducter, which the company is refusing to give as it is for the A.Y 2007-08 which would be difficult for the company also. So tell me what to do under such situation.

Late CA Sampat Jain

Late CA Sampat Jain (Expert)

30 August 2009 Credit for tax deducted.

199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment of tax on behalf of the person from whose income the deduction was made, or of the owner of the security, or of the depositor or of the owner of property or of the unit-holder, or of the shareholder, as the case may be.

(2) Any sum referred to in sub-section (1A) of section 192 and paid to the Central Government shall be treated as the tax paid on behalf of the person in respect of whose income such payment of tax has been made.

(3) The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms of the provisions of this Chapter, make such rules3a as may be necessary, including the rules for the purposes of giving credit to a person other than those referred to in sub-section (1) and sub-section (2) and also the assessment year for which such credit may be given

NOTE THE WORDS
shall be treated as a payment of tax on behalf of the person from whose income the deduction was made,

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