Deposit of tds on salary u/s 192

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This query is : Resolved

B K Das (Querist)

25 April 2013 I have remitted TDS on Salary (U/s 192) for our employees thru e-payment for Mar'13 on 06.04.2013. During e-payment I had put the entire amount in Tax in one field instead of putting the separate amount of Tax and ED cess (3%) in respective field.
However no less remittance has been made.eg Rs 100 Tax and Rs. 3 ED cess. But I put Rs. 103 as Tax.

What will be the remedy?
Can anyone help me out?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

25 April 2013 No issues. File the return showing the segregation. Since you have deposited correct amount there will not be any issue and no error will occur at the time of validation.

B K Das

B K Das (Querist)

25 April 2013 Mr. Sanjay, Thanks for your reply!!!!!!

But I have one doubt, Nothing has gone to Education cess head. Hence this may mis-match challan due to short deposit of ED cess amount.

No error will occur at the time of return validation but IT notice may come due to mis-match.

Am I correct?

If Yeas, then what I have to do now. Pls suggest.....

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

25 April 2013 I have seen many such cases. But no notice has been issued since you are showing the amount deducted as 100+3=103 and depositing 103. So there is no shortfall in payment.

Even if notice is issued can they raise a demand? No since amount paid is correct.

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