Currently an assessee filing his income tax return needs to fill all the data manually wrt the taxes paid by him/ on his behalf (TDS) in excel utility. Since TDS returns are e-filed now days, an asseesee by manually punching the data relating to prepaid taxes like TDS is prone to committing errors. Also, there is an unnecessary effort in punching the data manually which can be automated as the data can be picked from TDS returns filed by deductors based on unique field ie PAN of the deductee assessee. This will lead to efficient use of technology and lesser errors in ITRs relating to data of  prepaid taxes like TDS.

Suggestion by ICAI

Necessary changes may be made to the e-filed ITR forms using excel utility so that data relating to TDS deposited on behalf of assessee deductee is automatically picked from TDS statements filed by deductors based on unique field like PAN.

Source- ICAI Pre- Budget Memorandum–2018 (Direct Taxes and International Tax)

TDS on Rent under section 194I of Income Tax Act, 1961

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