Filling of return
Querist :
Anonymous
(Querist) 26 December 2011
This query is : Resolved
Hi All,
I have the following query in relation to non- submission of Form 15G/H
One my client has collected form 15G/H from the parties but has not submitted the same to the department. Now the department in scrutiny proceedings want to disallow the same for the violation of sec 40(a)(ia) .
Can assesseee seek for the allowances of such expenses on the basis that there was only procedural lapse to file the Form with the department however the Forms were fully valid in its originality
Also correct me , if I am wrong i n the following :
The last date to file Form 15G/H is the last date to pay the TDS in time to the department.
Awaiting an early reply
soumitra basu
(Expert) 30 December 2011
If the assessee has obtained Form No. 15H then he is entitle to make the payment without deducting tax at source. It is immaterial whether he has submitted the Form No. 15H or not.
