Dear All,
The Finance Bill, 2012 has been enacted and has become Finance Act,
2012 w.e.f. 28.05.2012 ( Act No 23 of 2012 ) with president's assent
and all statutory provisions has applicable w.e.f. 28.05.2012 except
the provisions of negative list which will be applicable after
issuance of the Notifications which are expected around June 1, 2012.
In all liklihood, the other provisions may be made applicable from
July 1, 2012.
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Unless tds returns are corrected by PSU banks & Govt Departments, this will only add to the hardship of honest taxpayers.Department must take action against deductors who have not loaded the correct data leading to mismatch of TDS claimed and TDS as per 26AS
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