Responsibility of DDO in case of short TDS

28 October 2021

For the FY 2020-21, DDO has short deducted income tax of rs 100000/- and Form 16 has also be updated. what is the provision for DDOs to recover the short TDS?

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3 Replies

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (2905 Points)
Replied 29 October 2021

It is the responsibility of DDO to deduct the TDS at average rate of income tax as applicable, before disbursing the salary. However, U/s 192 (2A) the DDO can allow relief u/s 89(i) to employee, if claimed against the arrears.

CA Aakarsh Jain (CA in Practice) (2737 Points)
Replied 31 October 2021

I agree with the above comment

Srimad Snehashis (3 Points)
Replied 01 November 2021

DDO has erroneously calculated TDS applicability ( short deduction of rs. 1,00,000/-, after considering all exemption , deductions & relief considering) and also finalized the Form -16 ( also issued to individual). In this case what is provision for DDO to recover the short TDS?