please provide & suggest section & section code for penalty for delay in e-tds return as 280challan not upload (e-payment )
Penalty to be paid only when demamded by the department not otherwise.
TDS penalty to be paid in challan 281 and not 280.
Tax to be select TDS/TCS Regular Assessment (Raised by I.T.Deptt.) 400
And fill the penalty amount in DETAILS OF PAYMENTS