Re: Tax deduction at source – Tax arrear

While computing the tax arrear as per S.2 (o) of the Vivad Se Vishwas Act , 2020, whether TDS paid relating to the assessment has to be considered?

Yes , TDS paid has to be considered, dealing with IDS scheme the Delhi High Court held that there is no bar for an assessee or declarant to claim credit of advance tax and TDS paid previously relating to assessment years for which it seeks benefit under. Kumudam Publications P. Ltd. v. CBDT (2017) 393 ITR 599 /247 Taxman 25/294 CTR 54 /150 DTR 33 (Delhi) (HC) SLP of revenue is dismissed ; CBDT v  Kumudam Publications P. Ltd ( 2020) 269 Taxman 207 (SC) .   The Direct Tax Vivad Se Viswas Act 2020 S. 2(k)  reads as under . “ Income -tax Act “ means the Income -tax Act , 1961 ; S.2. 2. reads as  under “   The words and expressions used herein and not defined but defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.” 

Accordingly the  TDS paid relating to the assessment has to be considered .

---