Payment of less than rs.100/- short deduction/payment of tds

Mohan (Audit Assisstant & Accounts Manager)   (489 Points)

15 April 2014  

A justification report has been generated for F.Y. 2012-13 for 4th quarter (form 24Q) for short deduction as well as short payment of TDS, Rs.27 & Rs.12 respectively.  Can help of instruction no.8/2010 of 08/12/2010 be taken and not pay these both?  What about revising the TDS return of the relevant quarter?

Thanks,