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Mismatch in TDS Deduction (Form16 & Form26AS)
Is their any case law which states that Form 16 TDS Credit be considered if their is mismatch in TDS CREDIT between Form 16 and Form 26AS ?? please help
Replies (18)
Kindly do a Google search you will get lot of case laws where it was consistently held that TDS credit depends on TDS certificates and not form 26AS.
If any TDS credit is not reflected in 26 AS...u raise a query with the department portal about it with the relevant TDS Certificate.
It's a case of Salary TDS not reflected in 26AS and employer has deducted but not paid. The form 16 shows entire amount as TDS. pls suggest a case law reasoning the same. Google Search is not showing any precise case law for the same.
Take the TDS certificate from the employer showing the exact amount of deduction and if there is a mismatch in Form 26 AS then raise an isse and get it sorted simply!!
Take the TDS certificate from the employer showing the exact amount of deduction and if there is a mismatch in Form 26 AS then raise an isse and get it sorted simply!!
Ok tomorrow I will post the case law as I am out of office now.
Thanks. Please do post the case law for this issue tomorrow.
But Mr Sameer, would you like to clarify me one thing. Now it is compulsory to issue TDS certificates after being downloaded from CPC portal which will the the same TDS amount as in 26AS. Is in your case the certificate was issued manually or downloaded from CPC
Good question Sir!!!
The case is relating to FY 2008-09 When this automated system was not in process.
no issues...if the arrear demand raised due to this TDS mismatch is greater than 25000 rs, submit a rectification application alongwith original form 16/16A and indemnity bond and if it is below 25000 rs just submit original form16/16A. your demand will be reduced
Sir, I have done that thing.. but I guess if this case is supported by a decided case law the AO can consider Form 16 TDS Credit
Please refer the case of Citicorp Finance (India) Limited Vs The Addl. Commissioner of Income Tax (ITAT Mumbai) in Appeal No. ITA NO.8532/Mum/2011
Thank You So Much Sir!!! It was really needed.
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