Return filed manually-tds not entered- now ?

529 views 4 replies

Dipjyoti Majumdar

CA in service & CS. dipmaj@

3487 Points Joined June 2011

One of our employees, being a engineer, not having understanding of income tax, submitted his return manually without including the TDS by employer. The return was filed after normal due date.

The local AO has issued a 143(1) intimation shoiwng tax payable and interest under 234A, B and 234C.

The entire tax liability has already been discharged by way of TDS from employer. The only error : he did not fill up the TDS column in the return.

Now what is to be done other than paying the demand. Revised return cannot be filed as original one was a be;ated one. Rectification unders ection 154 is also not an option.

Regards,

Replies (4)

satish kumar voleti

A.C.A. (ICWAI)

1686 Points Joined May 2008

First meet the concerned assessing officer and explain he miskate happend.... as the assessing officer would himslef rectified the mistake took place... as while filing the return you would have kept the form 16 along with the retun.... if the officer do not agree.. then file 154 rectification of mistake ....

Babita

Industrial Trainee

106 Points Joined August 2012

When an assessee gets a notice under section 143(1), he gets an opportunity of rectifying his mistake and filing the revised return...but that is available only if the return is filed within the due date...

So, in the present case the assessee cannot file the revised return.

The assessee will have to present his documents before the assessing officer for TDS made but not vlaimed in the return of income by mistake, and get the liability waived off...