Dilip Lakhani, Senior Chartered Accountant, answers income tax related queries from our readers.
My husband worked for 2 companies in the last financial year as an employee. One of the companies deducted tax and it is reflecting in 26AS. But the second company's details are missing. Neither company is responding to our request for obtaining Form 16. If I do not get Form 16 but file return based on the tax deducted by the company and the income I received (on which I will pay the remaining tax), will it be acceptable? Where should I complain for not getting Form16?
An employer is obliged to make the payment of tax deducted from the salary of an employee and he is obliged to file a TDS statement in Form 24Q giving the complete details of the employee including PAN of the employee. Once the TDS statement is processed and accepted by the TDS department, the amount of of TDS is reflected in the Form 26AS of the employee.
In your husband's case, the employer has deducted the TDS but has not issued certificate in Form 16. He will not get the credit for the TDS deducted from his salary. If he has any evidence of tax deducted at source from the salary, then he can write to the Commissioner of Income Tax, TDS (CIT-TDS) and give all the information and the CIT-TDS will issue notice to the employer and if employer pays the TDS and complies with the provisions of law, then you will get the credit for the TDS.
For now, your husband shall include this salary income in his income tax return and claim the credit of tax deducted by the employer as per your records. While processing the return of income, the department may not give the credit of TDS not reflected in Form 26AS. You can then apply for rectification us. 154 enclosing the correspondence with the CIT-TDS as supporting evidence.
My aunt, who is 88 years old, is bedridden due to ill health and old age. She has filed her IT returns regularly for more than 30 years.She has a PAN number. Now, we are informed that starting this year, she is required to state her Aadhaar number on her IT return. She does not have an Aadhaar card because of her condition. Please advise what should she do, in order to continue filing her returns?
The requirement of compulsory quoting of Aadhaar number for filing tax returns and for applying for a new Permanent Account Number (PAN) or retaining existing PAN was introduced in the Finance Act 2017, with effect from July 1, 2017.
The income tax department vide Gazette notification no.S.O.1513(E) dated May 11, 2017 exempted a few classes of assessees from the requirement of compulsory quoting the Aadhaar number while applying for a PAN or while filing tax returns.
The notification provides that quoting of Aadhaar number of enrolment ID shall not apply to an individual who is of age 80 years or more at any time during the previous year. As your aunt is 88 years old, she can file her return of income without linking her Aadhaar with her PAN.