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Late fee interest on tds last quarter FY 2019-20

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Dear All

please suggest me tds late pay interest on last quarter i.e Jan 2020 to march 2020 (FY 2019-20)

tds paid along with late payment interest.

now is there any need to show last quarter interest in form 3cd sl.no 34 table.

because paid in July 2020 I. e current year.

any way that is disallowed on next year i.e FY 20-21

what is the treatment in FY 2019-20 in form 3cd .

Regards,
GURURAJ
Replies (3)
To be shown in FY 20-21 3CD
ITR acknowledgement
Interest at the rate of 1.5 % per month or a part of month will be paid

interest on TDS is allowed as an expense in books of account as per Income tax act


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