TDS adjustment in Late fee

Ashish (Chartered accountant) (184 Points)

13 July 2025  

Dear Expert,

my question is, if i am filing A.Y 2023-24 ITR and there is a TDS of Rs 20, then it can be adjusted for late fee of Rs 1000 for belated return, and have to pay net amount of Rs 980 ?

or i have to pay 1000 for the late fee without adjusting TDS ?

and there is a TDS, so is he eligible for file belated ITR for the first time ?

Thank you 

 

 

Thank You