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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 & high court Advocate) (8540 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) (10431 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?