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TDS Deposit in Installment under section 194IA

This query is : Resolved 

25 January 2022 Whether Penalty should also be paid while we are paying TDS under section 194IA in installments with Interest for delay filing of TDS Returns .

25 January 2022 Yes, penalty also payable.

25 January 2022 While filing 26QB penalty need not be paid. It shall be paid after it is levied u/s 271H ,on the deductor, by the Assessing Officer.

26 January 2022 Thanks sir,
again my question is PAID amount include Installment paid and TDS amount while furnishing 26 QB, Please reply sir.


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