Prescribed time to file TDS/TCS Return to avoid penalty under 271H

Abhijit (CA ) (250 Points)

28 February 2018  
As per 271H, no panalty leviable of TDS/TCS return filed before expiry of 1 year from TIME PRESCRIBED , along with TDS,TCS, fee under section 234E, Interest paid.
So, please explain 'time prescribed'