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Sir
My client had scrutiny assessment of A.y 2013-14.The A.O added back Interest payment due to non deduction of TDS u/s 40(a)(ia).We filed an appeal as per second proviso to Section 40(a)(ia)which says that if the assessee makes payment of the nature specified u/s 40(a)(ia) to a resident payee without deduction of tax and is not deemed to be an assessee in default u/s 201(1) on account of payment of taxes by the payee, then, for the purpose of allowing deduction of such sum, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee.
For Supporting the same my assessee is required to furnish form 26A with the CIT(A) duly certified by CA of the Company receiving the Interest payment.(TATA HOUSING P. LTD.)
My Assessee fails to provide the Signed form 26A from CA of Tata Housing Finance P. Ltd.
Kindly guide me for any other possible alternative to support the Assessee.
Thankyou |
