ITR

Complaining to the TDS officer about a defaulting deductor

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Find

Each deductor's TAN falls under a jurisdictional TDS officer. You can bring the default to the officer's notice through a grievance or a written complaint. The officer can act against the deductor for interest, fees and penalties.

Provisions

Sec 201(1A) (now Sec 398(3)); Sec 234E (now Sec 427); Sec 271H (now Sec 461)

Analysis

A deductor who does not deposit TDS owes interest at 1.5% a month under Sec 201(1A), a fee of ₹200 a day for late statements under Sec 234E, and may face penalty under Sec 271H. Mentioning these in your follow up often gets action. In your complaint, give the deductor's name, TAN if known, amounts, dates and proof of deduction. Keep copies of everything sent.

Close

  1. Find the deductor's TAN from any certificate or invoice.
  2. Raise a grievance under Assessing Officer for TDS default by deductor.
  3. Attach proof of deduction.
  4. Follow up with the deductor citing the consequences.

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