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Responsibility of DDO in case of short TDS

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3 Points Posted on 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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On 28 October 2021 at 23:53 Report
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Master in Accounts & high court Advocate
9615 Points Posted on 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.

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On 29 October 2021 at 15:01
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CA
10436 Points Posted on 31 October 2021
I agree with the above comment
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On 31 October 2021 at 21:02
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3 Points Posted on 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?
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On 01 November 2021 at 08:42


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