12 June 2010
Presently Delay in issuing of Form-16 attract Rs.100 per day penalty
For TDS return filing in delay is attract Rs.100 per day penalty from the due date to date of filling subject to the maximum of TDS amount involved in the return
15 June 2010
Yes, Interest u/s 234A will be charged on assessee , if he filed return after due date even if he got tds certificate late from TDS Deductor.