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Penalty on revised tds return

This query is : Resolved 

Dear Experts,

IF original TDS return (For 2Quarter) has been filed after due date (on May 14.05.2013) and further, due to non considering a tds challan in the original TDS return, we have to revised the same TDS return.

So my query is :
1. Provision of section 234E (i.e.Fee Rs 200 per day subject to Tds/Tcs amount) is applicable on original return TDS amount or on revised return TDS amount.

2.Suppose in original return tds amount is Rs. 500 and by virtue of section 234E delay fees is 500/- (subject to tds amount) now in revised return tds amount is 75000/- what will be the penalty & late fees charges.




Penalty will apply till the original return date only. revised return date immaterial

Since original return date penalty only Rs.500

Thanks for your reply ..


i.e. penalty only on original return nothing will be charged on revised return.


Can you also support your answer with any reference of Section or case laws.

No need of case law supporting. any act will take penalty for return. Please refer the section in that no where mentioned as revised or correction return.

234E. Fee for defaults in furnishing statements.—(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.

(2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.

(3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.

(4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.".

Dear experts, how can i submit response to TDS interest & penalty demand paid through separate challan do i need to download conso file for same
(penalty paid relates to earlier years 2011-12)

Yes download condo file and file revised TDS return including the challan for penalty and interest.


Bajaj Finserv

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