I have lost the original form 16 issued by my employer. In such a scenario what are the alternatives for filing tax return as I am unable to attach the Form 16 with my return. mainakdas@…….com
Update
Update
From Asst. Yr 2007-08, there is no need of TDS certificate enclosure with the return.
You should do two things
1. File the Return without the said TDS by showing the income on which that TDS was done and claiming the TDS .Now the return shall not be taken as defective for the want of TDS certificate. Moreover, you can claim within two years for rectification of your total income . Section 139(9) of the I T Act effective from 1.4.2007 states
“Provided that where the return is not accompanied by proof of the tax, if any, claimed to have been deducted 90a[or collected] at source, the return of income shall not be regarded as defective if
- (a) a certificate for tax deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income;
- (b) such certificate is produced within a period of two years specified under sub-section (14) of section 155;”
Section 155 is regarding the rectification in those types of cases where TDS or TCS certificates were not attached with the return. The said section 155(14) states as follows
- “Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, credit for tax deducted in accordance with the provisions of section 199 has not been given on the ground that the certificate furnished under section 203 or section 206Cwas not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto :
- Provided that nothing contained in this sub-section shall apply unless the income from which the tax has been deducted or income on which the tax has been collected has been disclosed in the return of income filed by the assessee for the relevant assessment year.”
2. The second thing you should do is to apply to the deductor of tax to issue duplicate certificate and when you get it, apply for rectification of the order passed by A.O . You need to read this to know more about applying for duplicate certificate.
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