New 281 challan - tds with fees u/s 234e column - Income Tax

New 281 challan - tds with fees u/s 234e column

Page no : 2

Manoj G (abc) (21 Points)
Replied 06 April 2015

Friends, I just checked with the IT Gurgaon Call centre. They advised that if we are a one time deductor of TDS, (say buying a property) and since we have PAN numbers and dont have TAN numbers, we need to pay the fees u/s 234E by using Challan 280 and not 281.

281 is only for insitituituions / offices who have TAN number, whereas retail / deductors who only have PAN numbers are to use Challan 280.

Can anyone re confirm this...

Ankit Shah (auditor) (21 Points)
Replied 09 August 2016

You can select any section. It is not relevant.

But at the time of bifurcation, you have to insert amount in Late filling fee 234E.

Thanks.

karthikn raju (Student CA Final ) (45 Points)
Replied 14 December 2016

I completed filing TDS form 26qb without late filing fee my mistake. Now how can i pay this late filing fee alone u/s 234e ? Please guide me

karthikn raju (Student CA Final ) (45 Points)
Replied 14 December 2016

Hi,

I completed filing TDS Form 26QB without filling late filing fee by mistake. Now how can i make the late filing fee amount alone u/s 234e ?

Kindly guide me.

Thanks in advance

C.A. Jignesh N. Mehta (C.A.) (1030 Points)
Replied 19 December 2016

Dear Karthik,

The form 26QB form cum return will be processed by TDS CPC and a demand will be raised with a demand identification number. Hence based on that demand number, you can pay from the website tin-nsdl.com. Hence you have to wait for the return cum challan to be processed with demand. I think it must have already been done by the TDS CPC.

I hope this solves your problems.