Tds deposit u/s 200a of inocme tax act

Karunakar (ACCOUNTS OFFICER IN TATA PROJECTS LTD.)   (73 Points)

24 July 2013  

I have got a notice of "INTIMATION U/S 200A OF THE INCOME TAX ACT, 1961" regarding interest on late payment of TCS. Plese let me know in which "Type of Pament" has to be made in Challan No. 281 as per below two option given.

1. (200)TDS/TCS Payable by Taxpayer

2. (400)TDS/TCS Regular Assessment (Raised by I.T. Deptt.)

Thanks