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The government on Friday said annexures and certificates relating to tax deducted at source (TDS) like Form 16 are not required to be submitted along with income tax returns. “No annexures, TDS/TCS certificates are required to be annexed to the returns of income. Wherever, documents are attached with the returns, the receiving official is required to detach and return to the tax payers all such annexures,” a statement from Central Board of Direct Taxes said here. It said that original documents and certificates may be produced by assessees as and when called for by the assessing officer. The credit for TDS or tax collected at source (TCS) will be allowed on the basis of details furnished in the relevant schedules of the returns forms, subject to relevant instructions on verification of TDS claims, the statement added. Assessing officer cannot disallow claim in this regard only on the ground that the TDS/TCS certificates have not been filed along with the returns, the statement said. By Ms.Bobby Aanand, Metropolitan Jury.
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