Penalty of Late Tds filing

Parvathi Sai (1 Points)

26 June 2021  
Client had not filed tds returns for Q1,2,3 for Fy20-21 but challan for each month paid correctly.Now if we want to file tds returns for all the Quarters without penalty then can we consider all the details of Q1 -Q3 as details of Q4 ?This is for Salary.