Respected Members,,
1) TDS ( u/s 194H ) has been deducted by Senior Divisional Manager ( LICI ) of Rs 18,281/= ( as per form 16A ) for the financial year 2010-2011.
2) Return filed through manually ( f.y 2010-2011 ) by an another accountant .
3) Till now, for f.y 2010-2011, refund amount still pending .
4) When i came to know all the matters ( approx Dec 2013 ) , i suggest him ( MY CLIENT ) to make an application to his Divisional Manager ( LICI ) ,bcoz in 26AS ( f.y 2010-2011 ) TDS shows NIL amount ( bcoz of wrong PAN mentioned in that particular TDS return ) .
5) On behalf of my client , i already told him ( Divisional Manager ) many times to file a REVISED TDS RETURN FOR THAT PARTICULAR BACK YEAR ( F.Y 2010-2012 ) , but unfortunately Manager said that " Time already expired for Revised TDS Return ".
My Question :
What should i do ??
1) Revised return ( IT ) ? or
2) Rectification u/s 154 ? or
3) Require to Make an application to Commissioner of TDS ( of that Particular Circle ) ? or
4) Revised TDS Return of that F.Y 2010-2011 ? or
5) Any Prosecution against Manager ?? or
6) Application to the ITO of that particular Circle ?? or
7) Any other options .
Pls response as early as possible .
Thanks
Regards.
CAclubindia
