In case of one employee tds was not done in first 3 qtrs in last qtr tds was done then how to show in tds return i.e
I am right if ishow
1. Deductee details in return only qtr 4 amounts paid
2 salary detail- whole year salary detail
Note in earlier quarters we have not shown employee in return
Show salary detail of the related period only in TDS return. Only quarter 4 deductee detail in 4th quarter.
As per Income Tax Act TDS to be deducted proportionately during the year every month.
Total TDS on Salary 10000 Deduct every month 10000/12 and show in return also. In your case, non-deduction of TDS during the year is a violation of rules.
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