Tds default by the party - what is the remedy

Mr. Ankit

In my opinion if you have TDS certificate then you can claim TDS provided your tax has actually been deducted. 

If your TDS has not at all deducted and you are aware of this fact then you have two options make the deductor to deduct tax or the best option pay yourself before filing the tax return u/s 139(1).

Also as the deductor had an obligation to deduct tax, he will have to pay interest for default made.

Vipin Sir, 

Thank you for your prompt reply. i got your point but Assessment is done n now there is demand with interest. 

Actually the case is party has not paid the TAX but affirmed to revise the return so we claimed TDS mannually. Still TDS is pending to be paid. My case is whether there is any remedy where i can say to AO that i have done all work properly but party has defaulted. Why i am liable now ? 

Mr. Ankit 

If you have TDS certificate issued by the company then on the basis of that you can claim TDS. In this case whole proceedings will be initiated against deductor.

Suppose Your income is Rs.100000/- company has paid you Rs. 90000 after deducting TDS of Rs.10000/- and issued TDS certificate then you can claim TDS. 

But if company has paid you Rs.100000/- then you cant claim the TDS.

Okay I will check for TDS certificate. Thank you Vipin Sir.