Re: CASE RELATING TO TDS ON RENT

A CASE OF 194-I RELATING TO DEDUCTION OF TDS FOR AY-2010-11.
ASSESSEE HAVE NOT DEDUCTED TDS ON RENT, AN DEMAND WAS RAISED AGAINST IT, FOR WHICH I WAS OPTING VIVAD SE VISHWAS SCHEME,WHILE LOGIN TO WEBSITE,ON TAB OF SCHEME SELECTING ASSESMENT YEAR TAB IT SHOWING FROM AY 13-14.
AND THE ASSESSEE HAVING A CASE OF AY-2010-11.

THEN HOW ASSESSEE CAN OPT FOR SUCH SCHEME.

The assessee can avail  the benefit of the scheme . Rules or forms cannot go beyond the the provisions of the Act. As per S. 2(1) (a) defines the appellant , as per the definition  the assessee is eligible   . Section 2 (n)  defines the specified date  i.e. means the January , 2020.  Also refer Circular No 9 /2020 dt 22-4 -2020 , Q No 1 and Answer.

The assessee can state in the form assessment year prior to 2013 -14. If the  form is not accepted the assessee can approach the Designated Authority. In case no response id received,  the assessee may have to approach High Court by way of Writ.    

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