we have apply for TAN in dec 12 were as our liability TDS comes from jul 12 and we have filed all the 4 qtrs in 15 may 2013. is defaults in filing is applicable to us
28 May 2013
Yes. default will apply, one the TDS liability will arise,it is deductor responsibility to obtain TAN number immediately and deposit tds and file the return properly. so your case default in TDS will apply