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Tds on salary

Harinder (student) (219 Points)

17 October 2011

I have querry on TDS under 92B, while paying salary for employees for the month of June 2011, Salary was paid on 10 July 2011 and TDS to Govt was deposited on 25 July 2011 similary the salary for the month of July 2011 Salary paid on Aug 2011 and TDS on same was deposited on 04 Sept 2011. Salary for Aug 2011 was paid on Sept 2011 and TDS deposited on 4-Oct 2011.

Now, I'm trying to file my TDS return for 2nd Quarter, and I have included challans paid in July 2011, Aug 2011 and Oct 2011. I feels as if we get error for Date of TDS deposited for my Challans deposited in Oct 2011, as it will pertain to Q3, Correct me If wrong.

Thanks in advance.

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7 Replies

Manish (Accountant) (250 Points)
Replied 21 October 2011

Any TDS deducted in any month, will be depsited in next month. So TDS deducted in July, will be deposited in Aug, deducted in Aug, will be deposited in September and deducted in Sep, will be deposited in October. 'Month' means when TDS deducted. So please correct your Return and write September in place of October-11 as the TDS deducted in September-11

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Harinder (student) (219 Points)
Replied 21 October 2011

Thanks Manish,

But I tried to fill in my TDS return for salary paid in Sept'2011 and on which TDS was deposited in Oct'2011, It asked me date of challan deposited. As the challan was deposited in Oct'2011, while validating it gave me error for the date of deposit of challan.

I know the due date for depositing the challan is 5th of corresponding next month.

Than, how do I file my correct TDS return.

Thanks in advance.

Manish (Accountant) (250 Points)
Replied 22 October 2011

Dear Harinder,

All thing as you write are ok then why your TDS Return programme not accept it. Please check that while making entry for tds deducted in September-11, you have selected/write month 'September-11' and date of deposit the challan is correct (within October-11 as you write). Then trying to validate it. Some TDS programme required to download .csi file for validating the TDS deposited data. If your programme are also to do so, please check that you have downloaded full .csi file i.e. from 1st day of financial year to upto date (till today, to avoid any mismatch).

If again error arise, please write full error and also confirm which programme do you use for filing TDS return.

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 22 October 2011

for salary of sept, it gets due on 30th sept, and to be paid in oct.

so the period is sept, and challan date is oct.

hope the return would be filed accordingly

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Harinder (student) (219 Points)
Replied 22 October 2011

Thanks Sharma Sir;

Right the salary due for Sept'2011 is to be paid in Oct'2011. Similarly the salary due for Aug'2011 is to be paid in Sept 2011 and the TDS will be paid till the 5-6th of the correspending next month i,e; Oct'2011.

And if enter this salary detail for Aug'2011 which was paid in Sept'2011 the date of challan will be in Oct'2011, here I get error for the date of Challan for the 2nd Quarter.

I'm using TDS preparatory programme from NSDL. Kindly help me out. Thanks in advance

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Manish (Accountant) (250 Points)
Replied 22 October 2011

'Month' in the TDS Return means 'month in which TDS deducted'. In your case, you have paid salary and deducted TDS in September-11 which was deposit in October-11. So enter this transaction in September-11 as the TDS deducted in September-11. Hope this will resolve your problem.