we have paid salary to one employees where we need to deduct TDS in 3rd quarter, for 1st & 2nd quarter we have not deduct any Tax & not reported in Quarterly 24Q return.
now in 4th Quarter, against his Tax is Nil due to some investment & all, the query is how to report the same (i.e. his salary for 1st & 2nd quarter) in 4th the quarter return.
1) whether we need to clubbed his income for first two quarter in annexure I? 2) whether we need report only his salry for 4th quarter in Annexure I and report full year income in Annexure II.
06 September 2013
It is not the right way to show all the salary in q4. incase all the TDS you deducted in q4, then you can show only the q4,otherwise show in the respective quarter return only
CAclubindia
