Sir, one of my employee who is transferred from another employer has furnished Last Pay Certificate in which amount deducted under TDS is NIL.
I doubt that the employee falls under exempted category under section 10(26AAA). So I ask him to furnish the document to establish that he falls under section 10(26AAA) . He denied to submit the document and rather go on saying that when the previous employer has categorically mentioned in LPC that TDS payable is NIL then why dont you rely on the LPC.
So will you pl tell me under which section of Income tax act a D&DO has the right to call for the documents from its employees at any point of time to satisfy himself(DDO) that the employees actually falls under exempted category.
CAclubindia
