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TDS notice by Income Tax Officer(TDS)

Started by Vinay Surana, October 22, 2012, 11:49:22 PM

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Vinay Surana

Can a Income tax officer (TDS) just come to office and ask for TDS ledger TDS returns and challans for verification.
And I did not provided the same,he offered me a notice (no section number mentioned)
Following Questions were raised in this Notice

1.Copy rent/contract/building permit/approval of local authority
2.Copy of Trading P&L and BS
3.Copies form 16/16a issued to various parties
4.Details of E-TDS returns filed/provisional receipts
5.Details payments made by way of Rent,salary,interest and contract
6.Why you should not be treated as an assesse in default u/s 201(1) of the IT act 1961 in respect of Non Deduction/Short Deduction
7.Why interest u/s 201 (1A) should not be charged against you
8.Why penal action should not be taken against you.

Only today we have deposited tax.By tomorrow we will be filing our returns.

My questions are

1.Does an Income tax officer has such authority to come in premises without any prior notice nor a proper notice can ask us inspect such details

2.Even if he has authority there should be some section under which he can place the notice.In the notice i dont find any other section than the above mentioned.

3.Do we require to provide details to him ??

Please guide me if there are any other procedures.


In Reckitt & Colman of India Ltd. & Anr. v. Asstt. CIT (TDS) & Ors. (2001) 251 ITR 306 (Cal)it was held that the procedure as laid down in sections 131 and 133A is not meant for and/or can be resorted to only in the case of proceedings under Chapter XIV of the Act. This power can be exercised to conduct TDS Survey


To answer your query, 'YES', the inspecting officer is entitled to inspect books of account during a survey. Pls. refer to Sec 133A.

Section 133A does not require prior notice to be given to the affected persons regarding the survey. N.K. Mohnot v. Dy. CIT (1995) 215 ITR 275 ( Mad).

Duties of the person whose premise is surveyed :
During the course of survey, the proprietor, employee, or any other person attending to, or helping in, the carrying on of the business or profession is required to :-

i. afford to the income-tax authority conducting the survey, necessary facility to (a)
inspect the books of account and other documents which are available at that place; and (b) check or verify the cash or stock or other valuable articles or thing which are found at that place; and
ii. furnish to the income tax authority conducting the survey, such information as
may be required by him on any matter which may be useful for, or relevant to, any proceedings under the Income-tax Act.

Hope this helps.