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TDS to wrong person

TDS / TCS 274 views 1 replies

Dear Sir, If company TDS wrong file to another person in place of right person in FY 2019-20.

wrong person file the IT return and got the refund.

Company realized now and revise the TDS return to right person. in this criteria, what happened. any default rise to company or wrong person.

Please confirm

 

Replies (1)
Company would only be subject to penalty for non issue of form 16 since I assume that form 16 was not issued to right person.
The person who has claimed the TDS will be subjected to Demand due to non reconciliation of ITR and 26AS.


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