Go AD-Free with CAclubindia Pro and Daily Mobile Updates. Subscribe Now!

Late Filing of E-TDS

24 December 2018

Sir, I have client of ZPH School (State Owned School) who received late filing notice which demands penalty to pay, can this liability passed to the treasury, how to deal it any suggestions please

Reply
Follow
Share

10 Replies

soma chandrika sangoju (0) (96 Points)
Replied 24 December 2018

Yes Sir, late filing fee will be passed to the
treasury.

Kartheek Velamala (152 Points)
Replied 24 December 2018

okay sir, any process for it sir.

Rajasekar (TDS Preparer) (1452 Points)
Replied 25 December 2018

If the headmaster or principal is the DDO then you can't pass the liability to treasury. because treasury is responsible for 24G. but you are talking about 24Q.

Kartheek Velamala (152 Points)
Replied 25 December 2018

Sir, the Head Master o nly gives the salary bill and how much TDS needs to be deducted to treasury, hence treasury will distribute the salaries, pay TDS. After that Headmaster will file the 24Q with help us. In this case can Head Master be a DDO, Could you please elaborate

Rajasekar (TDS Preparer) (1452 Points)
Replied 25 December 2018

In this case the Headmaster is the DDO. The treasury will deduct the TDS and transfer the amount to your school TAN by way of book adjustment. This process is called 24G of eTDS. The duty of treasury is completed. Now its your HM duty to file 24Q by using the BIN details provided by the treasury. So the HM has to file 24Q. HM is responsible for late filing penalty.

Kartheek Velamala (152 Points)
Replied 25 December 2018

Okay Sir, My Client is in Charge as HM for FY 17-18 but penalty came because of Old HM, Can my client pass this liability to old HM. Any suggestions please

Rajasekar (TDS Preparer) (1452 Points)
Replied 25 December 2018

No. While taking charge he has verify if everything is OK. Even if he found after taking charge he has to compete the process. The notice is issued in the name HM. It never mentioned the HM in that period.

If you're a govt Deductor then no need to pay the demand for late filing. All other demands should be corrected accordingly.

Kartheek Velamala (152 Points)
Replied 25 December 2018

So that means he has to pay from his own pocket? yes sir he is a government Deductor (It's Zilla Parish*th School Govt. Owned)

Rajasekar (TDS Preparer) (1452 Points)
Replied 25 December 2018

No need to pay the demand. But in the coming days file TDS regularly to avoid further penalties. If you receive any notice from your TDS ward explain the situation and say we are filing continuously. The irregularities is due to the previous DDO

(Answers are given on the basis of my experience for more than 20 clients in Tamilnadu.)

1 Like