Practising CA
44 Points
Joined January 2012
Hello Mr. Tushar.Plz clarify me 2 things.
1. If we filled return by claiming some amount of TDS. But deductor didnot deposit TDS on our PAN OR didnot fill TDS Return OR TDS status is showing as PROVISIONAL in 26AS,& therefore it wont reflect in 26A. Now on receipt of intimation us-143(1), it is very obvious that they wont give credit of such TDS, but we are having Form-16/16A and therefore we are eligible for credit. So my query is that HOW WILL WE FILE ON-LINE RECTIFICATION, AS THERE IS NO WAY THAT THEY CAN CHECK OUR FORM-16/16A ???
2. If we receive intimation u/s143(1) due to mim-match of Tax credit or any other reason. And while rectifiyng it, we got to know that we forgot to declare a particular income as well as TDS on it. Then for declairing new income and for claiming new TDS, i will have to Revise the return. Suppose, i revised the return immeditely as and when i noticed it(but after receiving intimation). Then what to do of such intimation?? Should i go for ON-LINE rectification???
Please provide your valueable views friend!!