As the tax has not deducted in respactive quarter and deducted at the end then how the same can be incorporated in first three quarter return? I think In 4th quarter the same should be incorporated and TDS should be deposited with Interest payment.
There may be due to declaration of employee about investment the tax liabilities not arise, but at the end if the investment has not made or details not submitted and Tax deducted it should be in last quarter return.
Penalty for Late filling is 100 per day of failure but maximum Tax amount, when TDS is zero then it should be Zero.
There may be other openion also.