Intimation U/S 143(1) -Should TDS be reported in Schedule IT
I received a Intimation U/S 143(1) which stated that I have to pay X amount of tax when I have paid the entire X amount via TDS. ie,
According to my Form 16, Amount of tax deposited/remitted in respect of the employee = Rs X
(a) Tax deducted from salary of the employee under Section 192(1) = Rs X
(b) Tax paid by employer on behalf of the employee under Section 192(1A)
In the common errors guide under section 11.0 Tax Payment Schedules, I read that "Under no circumstances, taxpayer should report tax payments made by Deductors as given in Form 16 or Form 16A under Schedule IT. This is meant ONLY to enter tax payments DIRECTLY made by taxpayer himself."
I would like to know if I should enter Tax deducted from salary of the employee under Section 192(1) in Schedule IT or not. Is this the mistake I made while e-filing my taxes?
Any advise would be of great help.
CAclubindia
