Refund of TDS

Dear Amit,

If the deductor is ready to either deposit the amount of TDS or refund the amount to the deductee then there is no issue at all....since return can be revised once TDS certificate is received from the Deductor company......

However, if company is not ready to either refund or deposit the amount then ur client can take a breath of comfort once he convince his AO that though TDS has not been deposited by the deductor but it was deducted.

Sec 205 - Where tax is deductible at the source under the foregoing provisions of this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.

Demand cannot be enforced on assessee if tax deducted at source is not remitted to Government - From language of section 205, it is clear that once tax is de­ducted at source, same cannot be levied once again on assessee who has suffered deduction; once it is established that tax has been deducted at source from salary of employee, bar under section 205 comes into operation and it is immaterial as to whether TDS has been paid to Central Government or not - Yashpal Sahni  v. Rekha Hajarnavis, Asstt. CIT [2007]

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thanks amir

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sec 205-Where tax is deductible at the source under, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income