Tds payment query

amrut (Student) (59 Points)

15 May 2017  

If the TSD is not deducted on bill dt.oct-16 and deducted in Jan-17 and paid accordingly and TDS return file for 4th quarter then tds return for the 3rd QTR is also required to file(as originally not filed)?

What are the consequences (other than Interest liability)

 

Thank u