WHETHER THERE IS ANY TIME LIMIT FOR FILING REVISED TDS RETURN [ E TDS CORRECTION STATEMENT]............
WHERE IT IS MENTIONED?
AFTER UPLOADING OF E TDS RETURN BY E TDS INTERMEDIARY , IF THERE IS ANY MISMATCH THEN AUTOMATICALLY A NOTICE U/S 201 IS GENERATED OR WHAT FOR DEFAULT IN REPYMTS???
(1) If any such person and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct or after deducting fails to pay the tax as required by or under this Act, he or it shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default in respect of the tax :
Provided that no penalty shall be charged under section 221 from such person, principal officer or company unless the Assessing Officer is satisfied that such person or principal officer or company, as the case may be, has without good and sufficient reasons failed to deduct and pay the tax.
(1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub-section does not deduct or after deducting fails to pay the tax as required by or under this Act, he or it shall be liable to pay simple interest at eighteen per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid.
(2) Where the tax has not been paid as aforesaid after it is deducted, the amount of the tax together with the amount of simple interest thereon referred to in sub-section (1A) shall be a charge upon all the assets of the person, or the company, as the case may be, referred to in sub-section (1).
Can I correct e-TDS/TCS annual return?
Yes, corrected e-TDS/TCS returns can be filed. You can file corrected e-TDS/TCS return on account of any rectification or after incorporating missing PAN(s) details with any TIN-FC.
Related posts:
D. Sample Files
For reference, sample files have been prepared as per the file formats (data structure) for Form 24Q under different scenarios, for correction of information submitted in the quarterly regular statements:
| Originally posted by : EXCELLENCE | ||
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WHETHER THERE IS ANY TIME LIMIT FOR FILING REVISED TDS RETURN [ E TDS CORRECTION STATEMENT]............ WHERE IT IS MENTIONED? AFTER UPLOADING OF E TDS RETURN BY E TDS INTERMEDIARY , IF THERE IS ANY MISMATCH THEN AUTOMATICALLY A NOTICE U/S 201 IS GENERATED OR WHAT FOR DEFAULT IN REPYMTS??? |
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There is no time limit for revising your TDS return.
What happens if any of the control total mentioned in Form 27A not match with that in the e TDS return?
In such a case the e TDS return will not be accepted at the TIN Facilitation Centre.
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| Originally posted by : RADHEKRISHNA0001 | ||
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there is no limit of revising the tds return |
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Hai Excellence.
Radhekrishna is rite. There is no limit of revising the TDS Return......
For current Assessement year 2011-12, Jan-Mar(4th Qr) what is the last date for filing TDS quarterly return ( May15, 2011 or Jun 15, 2011)? Please clarify.
how many amount cut in elevators company for labour works & labour contractor
no i am not the
CA hence i am not able to comment on the matter
no limit to revise the tds return
from where can i check that my corrected e tds return uploaded properly
CAclubindia
