Servak
28 Points
Joined July 2012
It is very unfortunate that the Assessee is given the onus of proving to the Authorities that the Deductor of TDS has actually remitted to the Government.
First, the Assessee is subjected to the deduction; then when he files return claiming refund, the Authorities put the responsibility on the Assessee to ensure the Deductor has infact paid to the Government..
More often than not the Assessee is unable to persuade the Deductor to help by resubmitting his return/statement.
I feel that the Government should create a mechanism by which through the PAN of the Deductor one could check to ascertain whether he has remitted TDS to the Government. This need be done only where the 26AS does not reflect a particular entry. After all the Deductor gives certificate for having deducted which also gives information about the mode of remittance to the Government.
In particular cases where the Deductor's IT records show that any amount is not remitted to the Government, action could be taken against him for default.
So the answer to the problem lies in creating a mechanism to check the IT records of the Deductor through his PAN account.