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Relaxation on penalty u/s 234e

1810 views 2 replies

CA Subin VR

Practicing CA

450 Points Posted on 20 November 2013

One of our client, who is a Principal of a School had received notice for a total demand u/s 234E of Rs.2,55,000/- for late filing of TDS return for the Q2, Q3, and Q4 for FY 2012-13.

Whether any relaxation or waiver is available for this ?

if yes, what are the procedures ?

Whether an Appeal can be filed against this ?

If the amount is not paid by the Princiapl (as it is practically not possible to serve this 7 he had joined in April 2013 only) what will be the consequences ?

Replies (2)

prashantH KUMAR JAIN

PROP

23 Points Posted on 20 November 2013

The default amount will have to be deposited through challan no. 281. Download conso file from TRACES for filing correction and tag the paid challan detail without adding any deductee records. While filing correction, fill up the fee amount in 'Fee' column in challan detail. (Refer e-tutorial - https://www.tdscpc.gov.in/en/download-nsdl-conso-file-etutorial.html)

Note: There is no. need to send any communication to TDSCPC separately