Many times, what happen when you go to file ITR then only you come to know that TDS is not appearing in your PAN, this happens due to carelessness by TDS deductor, in paying the deducted amount to government/ in filling the TDS return by the decuctor, although the government has made Penal interest & penalty provision for this carelessness behavior of the deductors, but still frequently we used to face this type of situations. Not only businessman but salaried persons also suffer due to these issues. Either excess TDS or short TDS both are problematic, in case of excess you need to offer excess income as well & in case of short you can’t claim the TDS.
Most of the times this was not an intentional default, but due to unawareness & complexity of the system it got ignored, this happens mostly in the case of government deductor because they need not to pay the TDS by challan it directly got paid from treasury through transfer voucher & deductor even doesn’t come to know that it’s paid or not. When deductor don’t know about the payment then it is obvious that there will be mistakes & delay in TDS return filling.
To over come this situations government has come out with a Mobile Application ‘AIS for Taxpayer’ through which you yourself can easily check whether correct TDS & other details is reflected on your PAN or not.
What's Inside the AIS APP?
Through this APP you can check the AIS at regular interval because Problems begin only when you come to know at the last minute of filling the ITR that TDS are not reflecting correctly, at that time you don’t have any option but to delay the ITR & later on file it with late fees, if you would have come to know about the TDS issues well within the time then you can follow up with the decuctor & get it rectified & before the due date & file the ITR with perfection.
Even after exercising all the care if TDS are still not appearing correctly then the best remedy available with the Taxpayer is to write a letter to jurisdictional TDS assessing officer with sufficient information in the latter, so that he can direct the deductor to rectify it.