27 December 2013
The default amount will have to be deposited through challan no. 281. Download conso file from TRACES for filing correction and tag the paid challan without adding any deductee records. While filing correction, fill up the fee amount in ‘Fee’ column in challan detail.
Note: There is no need to send any communication to TDSCPC separately.
Late filing correction in RPUFor example: Due date of filling of TDS statement form 26Q for Quarter 4 is 15th May , however statement 26Q has been filed with the delay of two(02) days. So deductor is required to quote late filing fee of Rs. 400.00( Rs. 200.00*2) as given below: . . The “column” number for quoting of “fee” form wise is as under:
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