TCS certificate under sec 206

[Guest]

Dear sir,

We are paying royalty amount to tamil nadu govt. At source deductor collecting tax @2% paid through bank. Its responsible for the deductor to issue TCS certificate.But deductor not submitted thequarterly returns to income tax dept. While deductee asking to issue TCS certificate for the collected tax. The deductor refusing to give TCS certificate. Kindly advice.

Regards,

Ramesh

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

AI Summary

Tax Collection at Source certificate: obligor's duty to furnish certificate questioned when quarterly returns remain unfiled. Whether a collector of tax at source must provide a TCS certificate when tax has been collected and deposited through the bank but the collector has not filed the required quarterly returns and therefore refuses to issue the TCS certificate.