Friends,
Once again the
season of filing income tax returns has come. Government has notified almost
all Income Tax Return (ITR) Forms barring a few, which may be notified in next
few days.
TDS certificate is
one of the most required documents for filing ITR.
As per section
203 of the Income Tax Act, Every
person deducting TDS shall provide TDS certificate with all details.
Form 16 for
financial year 2012-13 in case of salaried employees should have been provided
by May 31, 2013 and Form 16A should have been provided within fifteen days from the due date for
furnishing the statement of tax deducted at source under rule 31A.
Although, Form 26AS is also of help, but
it should be used to match the amounts with Form 16/Form 16A, as the case may
be.
So, please ask for the TDS certificates
from your employer/payer, in case you have not received the same till date.
Rs. 100 per day penalty has been
prescribed for delay in providing TDS certificates as per section 272A (2) (g).
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