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Whether tds deductor will be considered as a defaulter.

This query is : Resolved 

16 May 2016 Dear Sir,

Whether TDS Deductor will be considered as a Defaulter in short payment of TDS when deductee has paid Self Assessment Tax for such Short Payment in case of TDS on Payment of salary u/s 192B.
Is there any case laws relating to this?


17 May 2016 Yes If Payment has done by self assessment tax then it will not shown in TAN CSI and also at the time of filling tds return the amount will not be added to tds and the shortfall will be gone to short deduction. so if you deduct short amount then you have to deposit by TAN with interest of short deduction.


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