Responsibility of DDO in case of short TDS

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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?
Replies (3)

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.

I agree with the above comment
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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