Govt tds return late penalty

This query is : Resolved

ASHOK SAXENA (Querist)
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30 October 2014 Dear Sir,

I m a govt deductor and file my return on time which is 31 July/ 31 Oct/ 31 Jan/ 15 May and all other deductors is 15 July/ 15 Oct/ 15 Jan/ 15 May, If I file my return after 15 July .... it is attract late penalty but original due is 31 July, I want to know that anybody can help me on this matter and suggest the right way to file the reutn for govt deducor without PAO & AIN.

A.Senthil Subramanian

A.Senthil Subramanian (Expert)
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31 October 2014 Sir, You may quote the type of Deductor as other than government. Please Check your return. Like this, without AIN, BIN, there is no way to file the ETDS return. As a Government Deductor deducting TDS through Book Adjustment, you must check the BIN amount in TIN-NSDL and after all amount matched, quote the Receipt No. and DDO serial No for the respective months with matched amounts. If any variation in this you may be issued with any Short payment notice.

ASHOK SAXENA

ASHOK SAXENA (Querist)
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07 November 2014 Dear Sir
Many TDS Return filer file their returns through challan basis and without AIN, BIN adjustment, DDO sl no and they not receive any penalty for late returns

They just mention DDO's Name & PAN

I have mention in Govt Cat.- Local Authority State Govt & Ministry- Delhi Govt

How this possible

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A.Senthil Subramanian

A.Senthil Subramanian (Expert)
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07 November 2014 Sir, you are absolutely right. Using Challan in TDS return is available for all deductors who pays the IT amount through challan. But for Government Deductors whose IT deduction are made by Treasury/Sub-treasury offices through Book Adjustment mode, the IT deduction details are filed as 24G online filing by the treasury offices. Then BIN is available for all the related TAN under the particular treasury. Then we using that BIN (Receipt No, DDO serial Number) in our ETDS return. This is the only procedure for Government Deductors. You may check your TAN through "Knw your TAN" in Incometax website. If your TAN is not allotted as "Central/State government" category, you may be penalised for late filing being your returns filed after 15th of July/October/January, but before 31st July/October/January. Please check it.