Form 26AS section 192

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My institutes has not given the payment last one year but institute has shown in Form 26AS Under section 192 that payement has been made with TDS.which i have not yet received, as per C/A info.get clear otherwise will face problems.

Kindly suggest above.
Replies (2)
TDS under section 192 is deductible on payment basis. If you have not received the amount than there is no question of deduction of TDS. Ask your institution to revise TDS return otherwise you should have to file ITR and claim tds against tax liability.

The employer has deposited the TDS over the salary payment on due basis, to claim the salary deduction. But payment to employees is due. Employee can offer salary income on due or on actual payment basis.

So, as and when you receive salary, you can offer to tax, till then the TDS can be carried forward.


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