E-tds revision

578 views 4 replies

(MOST URGENT)

Case:

The employer erroneously credited the TDS amount in the name of other deductee.

Can a deductor/employer file revised e-tds return widhout prior permission of that deductee/employee?

Please help with related act/sections or Caselaws

Replies (4)

Yes return can be revised without the approval of the deductee

1. In case you are submitting corrected annual e-TDS/TCS return you should file the entire e-TDS/TCS return (and not only the amendments to the e-TDS/TCS return) alongwith all the documents submitted at the time of filing original e-TDS/TCS return. You should also file a copy of the Provisional Receipt issued earlier for the original e-TDS/TCS return alongwith the corrected e-TDS/TCS return.

 

2. You should also mention on the top right hand corner of Form 27A that e-TDS/TCS return being filed is on account of any rectification other than missing PAN(s) or on account of incorporation of missing PAN(s)

 

agreee with above

If any wrong credit was given by the employer/ Deductor, He can do revised retunrs rectifying the Mistake, No need to approch the wrong deductee. Nothing is there in the hands of Deductees

 

 

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