Direct Taxes Committee of ICAI is compiling the difficulties faced by the  assessees in claiming credit of Tax deducted at source. I request you to kindly  send the issues, if any, being faced by your goodself or by members or by any  assessees of your region/branch in claiming TDS credit. The issues so received  will be compiled and considered by the Committee for making appropriate  representation to the Central Board of Direct Taxes.

An early response preferably by 18th April, 2011 at would be highly appreciated.


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  1. ManojKModi_Rewari says:

    Following issues need attention to find out a practical way out of problems:

    1) At the time of issue of intimation u/s 143(1), if TDS credit is short allowed than the amount claimed in Return of Income, no detail is provided to assessee.

    2) The pending cases where TDS Credit not allowed, related to period earlier than on-line system, there is no action taken by department inspite of reminders. Where on-line verification of TDS is not possible, it is the onus of department to manually get verify the TDS Certificates from deductor, but no action on their part.

    3) At the time of filing of electronic Income Tax Return, assessee has to update each and every row of TDS Certificate for which TDS credit is claimed. This is very combursome job.

    Suggestion is : Deductee should be required to update TDS data per deductor one consolidated row for every TDS Certificate. This will also minimise the typing errors.

    4) CBDT makes very frequent changes in provisions of eTDS Returns and in other related provisions. Sometimes until we understand the previous law, the new one comes. Likewise Format of TDS Certificates, forms are also frequently changed and that too are released at the last moment. PROACTIVE ACTIONS SHOULD TAKEN.

  2. A.L.Chaudhary says:

    As assesee I face following difficulties:-
    1. TDS delails on FORM 26AS are not correct and these appear with Remark U instead of F. Issues when taken with Deductor no remedial actions taken .
    2. Even in cases where TDS details in Form 26AS are matching and are as per TDS details furnished by assessee in the return, IT department dosenot give credit for the TDS.
    3. TDS details appearing in FORM 26AS are incomplete, unduly delayed for deductions fon Fixed deposits even by PSU Banks like SBI and companies like TATA Motors.No penalties for such lapses by deductors. Mostly ducotors have outsourced TDS related activities and officials of deductors hardly take any responsibility .

  3. Vijay Kumar says:

    I guess you have to be a little less bureaucratic, and more innovative. CBDT should by SMS and email intimate every person from whom tax has been deducted, to be informed the quantum of income, nature of income, TDS, and name of the deductor. This shall be a good service to the taxpayer, and in line with e-governance policy of India.

  4. G S Krishnan says:

    We feel the Tax credit is not duly reflected in the individual TDS returns filed by the deductors. Therefore the Deductee finds it difficult to file his return and Tax has to be paid again on the same Income.

    This can be avoided simply in the following manner:-

    The Deductor shall make payment of TDS in the PAN of the Deductee.

    The TDS Tax payment details shall be printed with two copies generation.

    One Copy of TDS Tax payment for the Deductee and other Copy is for the Deductor.

    Annual E-TDS Return will be filed by the Deductor with all payment details.

    Once this system being implemented, Software will be available in the market to make TDS Payment Electronically and filing of E-TDS Return by the Deductor will not be a troublesome one.

    The Deductee can verify his TDS Tax Credit in Form 26AS and update his Tax Payment balance at any point of time.

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