Lapses in certain Commissioners' charges by the Revenue Audit.

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..... lowing main lapses have been noticed in certain Commissioners' charges by the Revenue Audit in connection with the enforcement of the provisions relating to deduction of tax at source from salaries:- (i) The Employers' monthly returns/certificates and the employers' annual returns under section 206 of the Income tax Act, 1961 were not being received in the Income-tax office in certain charges or .....

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..... uction or short deduction of tax at source from salaries, no action was taken against the employers. Similarly in certain cases no action was taken where tax was deducted but not deposited to the credit of the Central Government or deposited beyond the prescribed time. (iv) In Board's Instruction No.898 dated 26-11-75(F.No.275/77/75-ITJ), the CsIT were requested to have a review conducted of a .....

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..... epancies was, however, not taken. 2. As you are aware, tax deductions at source in general and that from salaries in particular forms a significant part of the annual budget collections. Besides this is one of the few areas of the Department's work where the output in terms of tax collections have been compared to the input in terms of man hours. Instructions have been issued from time to time b .....

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..... oard in recent years the persistence of certain types of lapses pointed out above have to be viewed with great concern. You are requested kindly to take urgent steps to ensure that the mistakes of the type mentioned above are not repeated in future and the various provisions relating to TDS more particularly from salaries, are enforced strictly. 3. It has also been decided by the Board that suit .....

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..... ions of the I.T.Act and Rules explained to them. For this purpose, the ITOs incharge of TDS/Salary Circles may be asked to get in touch with the Chief Accounts Officers of the undertakings and make necessary arrangements for providing such guidance. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementi .....

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