TDS adjustment in Late fee

If you have declared income against which the TDS has been deducted, the software will take care of it and only balance would be payable.

Even for first timer bealted return u/s. 139(4) can be filed.

So i have to pay only net amount for Late fee u/s 140B after deducting TDS amount 

example late fee is 1000 and TDS is 20 Rs

net 980 have to pay under late fee ?

Generally the TDS is not adjusted against late fee. It is the minimum amount due.

Secondly, if there is refund, you cannot file ITR U.

If, TDS should be unclaimed, then can we file it ? without claiming TDS amount 

Yes; but better to pay a bit more after claiming it.

means better to pay late fee + TDS amount under late fee ?

example

late fee Rs 1000

TDS 100

late Fee payable - 1100

A bit confusion...

Adjust it to "Late fees + tax payable a bit more than TDS value!!"