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Tds 194I

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Tenant deducted tds u/s 194I but did not deposited the same. Landlord include rent in his income also paid tax on it after taking credit of tds above but ao disallows the tds and asks to pay the same. What to do now??
Replies (3)

If the landlord has proof that the tenant has deducted the TDS from his rent, in that case appeal can be filed by him. 

There are various judgements which state that credit cant be denied if its not deposited by the deductor. But for proving this there has to be some proof that TDS is deducted. 

154 rectification possible?

You can apply for 154 and also file an appeal. Since, i feel this is a debeatable issue and 154 is for mistake which is apperant from records. 


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