Claim of TDS without deposition

[Asked by Guest]

We have been finding it pretty hard and tedious to collect TDS certificates from deductors as some of them havent deposited the TDS whereas they had advised verbally that they are deducting TDS at the time of Payment.Even some have deposited TDS but are not handing over the TDS certificates due to some other unresolved matter with them. Please advise:1.If we claim TDS on the basis of online NSDL st.how will we enter details of TDS certificate in ITR form without having the TDS Certificate.2.Also advise if there is a provision that a TDS deduction certificate to be issued by deductor at time of payment as we receive tds certificates of the bills pertaining to FY 2008-09 in FY 2009-10 (tds certificate is also for the period FY 2009-10 due to which we are not able to claim tds credit in FY 2008-09 and is taken in FY 2009-10 which results in mismatch of revenue booked & TDS claimed).

AI Summary

TDS certificate rights permit claiming tax credit from NSDL records even when physical certificates are withheld.
TDS credit may be claimed in the ITR using NSDL electronic records when physical TDS certificates are not furnished; the deductee has a statutory right to timely TDS certificates and may invoke penal provisions or complain to the tax department if the deductor withholds certificates. The legal rule requires deduction at the earlier of payment or credit, which can cause mismatches between revenue recognition and TDS claim timing when invoices and certificates span financial years.