INcome Tax
Querist :
Anonymous
(Querist) 12 January 2010
This query is : Resolved
We had carried out repair work in a society.They paid our money after deducting TDS. but are not issuing the certificate. what are the remedy under civil and or criminal law?
Querist :
Anonymous
(Querist) 12 January 2010
kindly advice
A V Vishal
(Expert) 12 January 2010
Under the provisions of section 203 of the Income-tax Act, 1961, every person deducting tax in accordance with the provisions of sections 192 to 194, 194A, 194B, 194BB, 194C, 194D and 195 of the Income-tax Act is required to furnish a certificate to the effect that tax has been deducted, and to specify therein, inter alia, the amount deducted and any other particulars that may be prescribed. The certificate has to be furnished within the period prescribed under rule 31 of the Income-tax Rules, 1962, to the person to whose account credit is given or to whom payment is made or the cheque or warrant is issued as the case may be.
Penal Section 272A(2)(g): Failure to furnish a certificate of tax deducted at source to the person on whose behalf tax has been deducted or collected as required by Section 203 or Section 206C.
A penalty of Rs.100/- shall be levied on the deductor for each day of delay in issuing the certificate. You can approach the Income tax dept-TDS Range and complain against the defaulter.
Querist :
Anonymous
(Querist) 12 January 2010
Thank You Sir.
