TDS ON NILL RETURN FILE LATE FEE ARE APPLICABLE ?

TDS ON NILL RETURN FILE LATE FEE ARE APPLICABLE ?

PLS GUID ME

AT THIS DATE 12.08.22 1ST QTR WE HAVE NOT FILE TDS NILL RETURN WHEN WE HAVE FILE NILL RETURN THIS CONDITION LATE FEE APPLICABLE

AND HOW MUCH
Replies (3)
Quick Summary
This discussion addresses whether late fees are applicable when a nil TDS return is filed after the due date. The consensus is that for nil returns, the late fee is generally not applicable. However, if there was tax due and not paid, the maximum late fee is capped at the amount of tax owed.

Not applicable as maximum late fee in case of TDS is equal to tax amount
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