What to do if someone has deducted TDS and did not submit it to the government?

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This happens quite often, somebody deducts the TDS & do not submit it to government or do not file the TDS return due to which it does not reflect in our tax credit statement (26 AS). In such a case you won’t be able to claim credit of TDS and you would receive a tax notice stating a mismatch in TDS, if you anyway claim the TDS credit while filing ITR.

How to claim such TDS online?

1. Communicate with the deductor

The easiest resolution would be to communicate with the deductor about the issue, there could be a chance of mistake or omission in the TDS return which could be rectified by him and you would be able to claim the TDS credit.

 Make sure to check the following:

  1. Check your form 26AS for the credit
  2. Ensure that you have provided the correct PAN to the deductor.
  3. Ensure that the deductor has filed the TDS return & mentioned the correct PAN at the time of filing TDS return.

TDS returns are filed on a quarterly basis and the due date for filing TDS returns is one month after the end of a quarter, with quarter ending March 31 being an exception. The due date for filing of TDS returns for quarter ending March 31 is May 31. It is advisable to check Form 26AS after 10 days of the expiry of the due date of filing the return.

2. Filing complaint to deductor’s assessing officer regarding default in TDS return

If the above resolution doesn’t work, one can communicate the matter to the deductor’s tax assessing officer, one can write to the Commissioner of Income Tax (TDS) having jurisdiction over the deductor and give him all the information and he will issue a notice to the deductor. For this, one need to have any evidence of tax deducted at source from your payments such as proofs like payslips, bank statements, Form 16/ 16A etc.

There is no defined format to file the complaint. One can simply write an application on a piece of paper & support it with the following proofs:

  1. Salary slip showing deduction of TDS
  2. Copy of Form 26AS not reflecting the deposit of TDS
  3. Copy of letter written to your employer pointing out the discrepancy.
  4. Form 16, if available.

 3. Filing complaint to your assessing officer

One can also file the above complaint to his/her own tax assessing officer. Alternatively, once you file the ITR, you would receive a notice regarding the mismatch of TDS in the ITR, on receipt of notice you can raise a rectification request and submit the relevant documents in your possession proving that taxes were deducted.

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