3CD
This query is : Resolved
26 August 2009
If any party TDS deducted on time but late deposited and TDS return is also file after due date .......should we show it in 3CD report ? and where it will shown ?
26 August 2009
Yes against item 27 of 3CD report
26 August 2009
but in point no 27 there is about (I) Tax Deductible and not deducted at all
(ii) Shortfall on accoount of lesser deduction than rewuired to be deducted
[iii] Tax deducted late [iv] Tax deducted but not paid to the credit of the central Government
there is nothing about late deposit or late filling return...then how we can qualify our report.
(ii) Shortfall on accoount of lesser deduction than rewuired to be deducted
[iii] Tax deducted late [iv] Tax deducted but not paid to the credit of the central Government
there is nothing about late deposit or late filling return...then how we can qualify our report.
27 August 2009
Dear U r right that in Form 3CD there is nothing abt late deposit of TDS. So as per the plain reading of 3CD, u r under no obligation to report on the same. But for ur safer side, if u want to mention it, u can mention it in ur notes on accounts forming part of ur report that so and so amt of Tax on so and so Exps. is deducted in time but deposited late with required interest to be paid on it,if so paid.
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