16 July 2015
If TDS is deducted late than return for tds shoud be filed for quarter where tds actually shoud be deducted or quartar where tds late deduted?
Eg. if Payment to contractor 67914 on 30/07/2014 & TDS actually deduted on 16/07/2015 than return for qtr july-sep-14 or july-sep-15.
17 July 2015
It should be filed for the period Q2-14-15 and not in Q2 of 15-16. However you may receive late filing levy demand subject to the maximum of tds deducted
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