Tds cbdt circular 275/29/2014-it(b)

This query is : Resolved 

04 June 2019

Is the CBDT circular 275/29/2014-IT (B) transitory in nature ? I have a TDS demand in my name for long. My employer deducted TDS from my salary but didnt deposit to Govt. Employer Co. in BIFR, facing Liquidation so will not pay TDS. I have all proof of TDS deducted from my salary. Tax deptt says it cannot remove the TDS demand showing on me until either employer or I pay up ! Can the TDS demand be ever enforced on me ? One Asst Commissioner Income Tax said it can be since the CDBT circular ( preventing Tax deptt from pursuing individuals like me ( from whom TDS has already been deducted by employer ) ) is TRANSITORY ... Hence my question the circular really transitory ? I do not think so because it then defeats the very purpose of the Circular ..which is to protect individual like me from having to pay TDS twice .. if the employer pays then the very need for this Circular being referred to does not arise. I would request expert opinion on this matter please. Thanking you

05 June 2019

Dear Sir,
Without looking into the documents in the background of your contentions it is very difficult to answer to your question.

Please mark “LIKE” if satisfied by my answer.

B.Chakrapani Warrier (Expert)
05 June 2019

The referred circular is not transitory. You may move a petition before the Commissioner of Income tax U/s 119(2)(b) on the strength of the records with you and the referred circular.

soumitro (Querist)
05 June 2019

Thank you ! However, it's more than 6 years after the concerned AYs and 119(2)b time limit for filing is within 6 years of the AY for which the issue pertains to ...

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