16 September 2014
We have paid a sum of Rs 10,300/= on account of tds u/s 92-B towards provision of Rs 3,00,000/- being remuneration/salary to directors. This salary actually should be booked as on 31st March 2015 as against which on 7th April 2015 we should pay Rs 10,300 but we have paid before 31st March 2015. Please let me know as on which date we will have make the provision of remuneration/salary to director for uploading the tds return because we have paid tds. Since we have paid tds on 15th September 2014, we will have to upload the tds return on 15th Ocotber 2014 in 24-Q-
17 September 2014
Rizvi, as per TRACES communication No.27 dated 10-sep-2014, challan remitted in one section may be used for any section payment TDS in the ETDS return. Like this, Challan remitted excessively in one Quarter can be used for next following quarters also. See the following link for additional info, http://contents.tdscpc.gov.in/en/tdscpc-communication69.html.
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