TDS return

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Priya Joshi (Querist)
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04 November 2009 If deductor has deducted TDS and paid to the bank but has not filed TDS return since march 06, which procedure will be applicable to him for filing returns of fy 05-06, 06-07,07-08,08-09 and for 2 quarters of fy 09-10? What is the penalty for non filing tds return? Can we file tds return for fy 05-06,06-07? When it becomes time barred? From which date new procedure for filing tds return is appicable? Is it applicable for 2nd quarter of 09-10?

chetan soni

chetan soni (Expert)
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04 November 2009 Now new procedure of TDS returns will be applicable for all the returns. You need to validate the file using FUV version 2.18, you also need to download the the challan file from NSDL website challan status portal.

Regarding time barring, there are no such provisions for tds returns. Also note there is penalty of Rs. 100 per day till the delay continues for the delay in filling of returns.