Maharashtra state has been locked down since April 2021 being extended till 15 June. In view of this, various due dates under Income Tax Act have been extended which includes TDS payment and return filing for the last quarter of FY 2020-2021 however excludes TCS. COCTDS has issued intimation for default and levied late filing fee.
It is surprising that TCS due dates were not extended inspite of falling in the criteria as TDS!
Can some one please throw some light on this issue?
CAclubindia
