I need to confirm that if the company has not file tds return for whole year ( all quarters ) and tds deposited per month against the parties then can i show all tds data in 4th quarter showing the late deduction ,purpose of saving the late fee u/s 234e 200 per day.
10 March 2018
It is not correct to show tds only on. Last quarter to avoid interest and late fees, TDS has to be booked either on Payments or Invoice date which ever is earlier, TDS Returns same to filed in same quarter.
CAclubindia
