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Tds wrongly deducted 2% instead of 10% for hotel rent

TDS 287 views 2 replies

KARTHICK

EXECUTIVE-FINANCE & CONTROLLING

39 Points Joined September 2009

Hi,

I have deduted 2% of TDS u/s 194I for hotel rent instead of 10% and the payment was made 2 months back. how can i rectify this mistake while making the return.no more further bills from vendor to adjust this amount.

Kindly let me know the solution.

Replies (2)

Prashant Ghumare

2 Points Joined September 2018

You can obtain form 26A from the CA of the hotel stating that the hotel has included the amount paid by your client in its total income, and had paid the tax on the same and has filed it's ITR within the due date of sec 139. in such a case there is no need of disallowance of expenditure due to non deduction/short deduction of tds