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No tan no. still company has deducted tds

Yash Choudhary (Trainee) (42 Points)

19 June 2015

i had worked in acompany where comission income was the source and the company had sent a cheque for my comission after deducting tds..however after 3 years when i want to claim refund of the tds i cannot as the company never issued any tds certificate because it never applied for TAN number.

what can be done in the above situation?

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4 Replies

saral kandoi (Executive - Taxation) (267 Points)
Replied 19 June 2015

You cannot claim refund since as per section 238 after one year from the end of the relevant assessment year

1 Like

RahulMehta (CA) (199 Points)
Replied 19 June 2015

You can't claim refund after one year from end of assessment year. Moreover it is your responsibility also to collect Form 16A from deductor. No provision for this under Income Tax :(

1 Like

Nikhil Kaushik (Fellow CA) (84899 Points)
Replied 20 June 2015

1. first of all. it is not the deductee's responsibility to collect TDS certificate. The responsibility is cast of the deductor to issue the certificate.

2. Second, after Delhi High Court Judgment last year, CBDT directed AOs to allow TDS credit on the basis of evidence provided. This notification also gave powers to AO to direct Deductor to file TDS returns.

3. Section 238 is applicable for special cases and anyways don't put any restriction on the claim of tax credit at one year from the end of assessment year.

1 Like

CA Raj Doshi (Practising CA) (8723 Points)
Replied 21 June 2015

Ask for refund of amount from company. Since they deducted saying tds . But did not remit to govt. Thus it means they have withhold the amount. So tell them to refund it.