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3cd

26 September 2015

if tds is deducted but not deposited before due date of filing tds return but deposit before filing IT return how to show in 3 CD

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3 Replies

Ankit (Student) (661 Points)
Replied 26 September 2015

Just give detail of TDS payable along with amount in point 26(B) and mention about TDS deduction in point 34.

Miss Rinkal (Student) (1304 Points)
Replied 26 September 2015

If tax has been paid before due date of filing the return, then it wont appear in 3CD. ELSE it would appear in clause 21(b), (i)/(ii), as the case may be, in B - tax deducted but has not been paid during the previous year or in the subsequent year before the expiry of time prescribed under section 200(1)/139(1)

Here needless to mention that if while preparing the audit report and uploaded within the due date, tax has not been paid, declaration from the assessee is to be taken that it will be paid before the due date of filing the return.