This discussion clarifies the due date for filing the Form 24 TDS Annual Return for the financial year 2019-20. Despite a government ordinance, there has been no official extension announced for either TDS deposition or the filing of the TDS return for this period. While late payment interest for TDS payments between 20th March and 29th June 2020 has been adjusted, this does not impact the filing deadline for the annual return.
03 April 2020
There is no announcement for extension of due date of TDS return. However it has been announced that TDS which are due for payment from 20.03.2020 to 29.06.2020 if they are paid by 30.06.2020 then late payment interest @ 9% shall be applicable. No late fee/penalty shall be charged for delay relating to this period