SPECIMENT LETTER TO CIT FOR NON CREDIT OF TDS

To

The CIT (TDS)

……………

Sir,

Sub: Non credit of TDS on account of non filing of TDS statement

Ref” Asst Year……………….

I have filed / to file return of income for aforesaid assessment year. I have claimed TDS credit for Rs …………out of which TDS of Rs…………………was deducted by the Bank manger of XYZ……….Bank having address ………………. The bank manager has issued tax deduction certificate for Rs …………….

However, when I checked for 26AS statement , the said amount of TDS claimed to be deducted by the Bank Manager , is not reflecting in 26AS. I have already requested the Bank vide my letter for filing revised TDS statement vide my letter dt ……….(copy enclosed) . Nothing has been done as I have checked the 26AS statement few days ago and it is still not reflected therein.

Since, the TDS statement is a requirement under section 20o of the Income Tax Act and the procedure for filing such statement is given in Rule 31A of the Income Tax . Your kind attention is drawn to Clause 4 of the Rule 31A , which is clear about the duty of deductor to provide PAN , Name and amount of TDS related to deductee .The said sub clause is as under:

(4) The deductor at the time of preparing statements of tax deducted shall,—

(i) quote his tax deduction and collection account number (TAN) in the statement;

(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;

(iii) quote the permanent account number of all deductees;

(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;

(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;

(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;

(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee.

Thus, the bank has not followed the Rule 31 of the Income Tax Rule and because of that the problem of tax credit is being faced. Since, the CIT (TDS) is an authority and custodian of income tax law , I request you to help this tax payer by taking appropriate steps and direct the bank manager to do the needful so that I can get Tax Credit.

Enclosure : as above

Yours faithfully,
XXXXXXX

Copy: The Bank Manager : For his kind information

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