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Non Deduction of TDS

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(Querist)
05 February 2011 Sir
i have not deducted the TDS of one payment

after three months i deducted and paid the amount for delay of remittance 1.5% is the interest. For non deduction is it any Penalty?
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CA KRISHNA KUMAR DARUKA

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CA KRISHNA KUMAR DARUKA (Expert)
05 February 2011 No penalty has to be paid now. It may be imposed by the department at a later date.
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Guest (Expert)
05 February 2011 Agree with expert.
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