CASE :
Mr. X is an engineer providing technical service, who raised bill in the name of XYZ Ltd of rs.10 lakh in the year 2018-19. Hence XYZ Ltd recorded same in 2018-19 and deducted rs.100000 as TDS u/s 194J and filled TDS return on time BUT XYZ Ltd paid remaining rs. 9 lakh to Mr.X in the year 2019-20.
ISSUE :
Mr.X following cash based accounting and he has not any other income apart from this one in 2018-19. so his GTI rs.0 BUT 26AS showing rs.1lakh as tax credit.
Queries :
1.can he file nil return for the year 2018-19 and claim TDS refund?
2.if he do so then is there any chances of demand notice?
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