I have decided to remit the difference amount on or before 07.03.2013 (94J – Rs.1000/- - 94C – Rs.200/- Diff Rs.800/- to be remitted). My doubts are as under:
Please let us know
a) While remitting the difference amount in which section to be mentioned in the challan.
b) While filing TDS return for the 4th Quarter for FY 2012-13, in deductee sheet – What amount I have to mention in the amount paid / credited column.
you have to file revised return for I qtr showing amt Rs 10000/- in deductee column & remmit diff of TDS Rs 800/ u/s 194 J with Intt @ 1.5% pm from the due date to the date of remmitance ie May-12 to Feb-13= 10 months. No impect on 4th qtr because it is related to I qtr. Hope it is sufficent.
CAclubindia
