TDS filing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2011 Expenses incurred on april
TDS was not deducted
after the audit the tds was deducted and paid in the month of march with interest
now at the time of tds filing should we enter it in 1st qtr in 26q or 4th qtr
plz suggest

CA Parag G Bhuptani

CA Parag G Bhuptani (Expert)
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26 May 2011 if your return for the 1st qtr. has been filed then you cant show the entry in 4th qtr.

Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2011 no returns r not filed

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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27 July 2025 If TDS on expenses incurred in April (1st quarter) was not deducted then, but was deducted and paid only in March (4th quarter) with interest after audit, here’s what you should do at the time of filing TDS return (Form 26Q):

* Since the TDS was actually deducted and deposited in the **4th quarter** (March), you should **show this TDS deduction in the 4th quarter return**.

* Even though the expenses relate to 1st quarter (April), TDS return filing is based on the **date of deduction and deposit of TDS**, not the date of expense.

* Since no return was filed for 1st quarter, you **do not enter this in 1st quarter return** but only in 4th quarter return.

* Also, mention the interest paid while depositing TDS to comply with the law.

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**Summary:**
Enter the TDS deduction made post-audit in the quarter in which it was actually deducted and deposited (i.e., 4th quarter), not the quarter to which the expense relates.

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