Rs.200 per day penalty for late filng of tds retrn ? payable


(Guest)

The penalty for late filing of TDS return is to be paid while filing the return itself or later............

(a CA is telling that the TDS retrn if filed after 15/07/2012 Rs.200/- is to be paid while filing itself.  Say if I file on 18/07/2012 have I to pay 600/- while paying the fee of Rs.31/- itself.)

Please clarify.