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Uttam Saha (TAX PROFESSIONAL)     29 April 2018

Constitution of state govt aided school for tan & tds return



In case of  TAN application & subsequent TDS return filing what is the relevant  constitution for state government aided schools? (for West Bengal) 

The salary is being paid by the Controlling Authority directly to the bank accounts of individual teachers.

The question becomes important because TDS is being deducted under two options -

Under 1st option - TDS is being deducted from salary by controlling authority and net amount being deposited to teachers' accounts.  The TDS is being deposited under controlling authority TAN through Treasury. Under the this option the controlling authority is considered state government and tax being deposited under 92A.

Under 2nd option - However because of operational issues a number of schools are  directly depositing TDS under TAN to bank. Salary is being paid to the account of teachers. The teachers are then depositing TDS under the school TAN directly to the Bank Therefore is it correct to consider the school consitution as state government and deposit TDS directly to bank under 92A.

Kindly guide.

 2 Replies

Dhirajlal Rambhia

Dhirajlal Rambhia (KVO Merau Kutchh)     30 April 2018

If the total salary is paid by controlling authority.......First option is correct.

1 Like
CA Abhishek keshari

CA Abhishek keshari (A.K. Keshari & Associates)     05 May 2018

Dear Fellow,

TDS Notice Issued without TAN/PAN quoting and also i have not TAN & PAN

Pleas Suggest :

A survey u/s 133A(2A) of the Income tax Act,1961 was Conducted by the ACIT(TDS) where in Certain Discrepancies regarding non-compliance of TDS on Expenses were Noticed in the case of deductor  and Reported the matter to this office & Notice issue u/s 201(1) & 201(1A) of the I.T. Act-1961.

During the Course of Assessment Proceedings it is seen that the deductor had failed to deduct TDS as According u/s 194C and hence treated as Assessee in default u/s 201(1) for failure to Deduct TDS on the Payments made to different Parties and issue a demand Notice for total Tax liability (₹ 207110) along with interest (₹ 78615) u/s 201(1A) and also levied (₹ 41422) late filling of E-TDS Return u/s 234E.

In the given case Assessee is a Govt. Department of a small block which have not Separate TAN because of assessee have no any direction or arrangement in this regard hance assessee can not fulfilling the TDS Compliance  wiche all tax matter is handled  by the District Project Office.

pleas Answer me with process.


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