E-filing and e-processing of income tax returns have brought woes for taxpayers. They would not be granted credit for taxes paid unless the payments are reflected in the Tax Credit Statement, 26AS. It is a pity that credit is denied even if the taxpayer produces documentary evidence of payment. If the payments are not reflected in 26AS, the tax deductees are entrusted with the duty of ensuring that the tax deductors or collectors have followed the procedures, complying with the provisions of law. In the case of lapses on the part of the deductors, the deductees are penalised, by being denied credit. What an injustice! The tax department abdicates its duty and shifts it to the hapless deductee. How can, and why should, the taxpayer be expected to enforce the law? The department should realise that the tax deductors, or the banks collecting taxes, need not oblige taxpayers, for the latter have no statutory authority to enforce compliance. They should not be penalised by being denied credit for no fault of theirs. Will someone in North Block ensure that taxpayers are not harassed by the department?
V V Vijayan, Mumbai
