As we know there are many tds return late filing defaulters in India, and they are many small business deductors and big corporate companies, now people suddenly started Unacceptable notice from tdspc u/s 234a for non filing on time of tds returns but they have paid tax after deducting on time and some peoples paid with interest, that’s okay for late paying ,Now the Govt got the tax what should they get on time and with interest .Now problems starts from here for small business people deductors that they have getting notice to pay penalty per day Rs 200 x number of days, many are defaulters 1 year to 6 months I have seen many people got notice to pay 10000 to 100000....just example I have deducted Rs.200 for some contractor in a whole year and same I have deposited on time and filed return after 6 month now I got notice to pay 36400 for delays of days of tds return this payable? This is justifiable? what about the income tax refund procedure they are paying 6% interest annually for late refunding that also they are not getting on to the peoples , to get refund govt standard time is 6 months to 2 years to refund , people are struggling to get refund and not getting if they try to call CPC there readymade answer that WAIT FOR SOME TIME YOUR RETURN UNDER PROCESS. If they making delay to refund that time then they also y have to pay 200 per day for delaying refund….please write comments, views or suggestions on this regards