TDS deducted but late deposit ???????

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Dear all,

Please tell me whether there is any requirement  of disclosure in Form 3CD regarding "TDS Deducted but late deposit to Bank" under Income Tax Act, 1961.

If Yes, is there any guidance note of Institute  on it or not. if Yes, Please tell me the source of information also.

 

Thanks

Replies (2)

Yes there is a particular format to disclose TDS in the Annex. of Form 3cd. It includes TDS late deposited and not deducted also....Check point 27 of form.....

Thanks for reply

 

But i had already gone through Clause 27 of Form 3CD and it includes only following cases:

1. TDS not deducted

2. Shortfall or  lesser deduction of TDS

3. TDS deducted late

4. TDS deducted BUT NOT PAID to the credit of Central Govt.

but there is no provision regarding TDS deducted BUT LATE Deposit to the credit of CG.

Thanks


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