22 August 2013
Yes it is to be given in 3 CD and at the same time it should also mention the number of days delay. Auditor can also make aa he entire payment has been made before the due date of filing of the return,.
22 August 2013
Yes,,auditor required to disclose details of delay in remittance of tds in a
Schedule showing the delays in remittances of Tax Deducted at Source to the credit of the Central Government
(Refer Clause 27 to Form 3CD)
by specifying,,
1)Section
2)Particulars of head under which tax is deducted at source 3)Month
4)Due date for remittance to the government 5) Amount of tax deducted at source 6)Amount remitted 7)Date of remittance 8)Delay in days for all sections in a tabulor format
192 Salaries 194 C Contractors 194 I Rent 194 J Professional Fees 194 C Advertisement 194 H Commission
22 August 2013
But how can you find the late deduction in case of salary???? for a particular month because most of companies deduct tds on salary in th last qtr of year...
26 August 2013
you can see how to they passed salary entry . . if they deducted but not deposit means it attracts interest and the same can be reported
CAclubindia
