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Non compliance of tds provision

20 June 2023

If assessee made payment to non resident without deducting TDS so in order to avoid disallowance he firstly request for refund of that payment from non resident and then make payment after deducting tds so does this rectification is allowed or not?

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2 Replies

Prashant Daga (194 Points)
Replied 20 June 2023

If tds deducted before 31st march 23 and deposited to govt befor due date of return then allow in pyr 22-23 otherwise 100% disallowed in case of NR. and allow in the Yr of actual deduction and payment.

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Atharv Sankliya (1359 Points)
Replied 20 June 2023

Sir
but the assessee had made the payment without deducting it then after he request for refund to made the payment after deducting tds
so my question it whether this rectification is allowed or not