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TDS 179 views 2 replies

Aaditya Raghuraman

Article Assisstant

73 Points Posted on 03 April 2017

hi all,

my doubt is regarding the applicability of Section 234E and 272A. Whether both the provisions are applicable together in case of belated filing of tds returns or only 234E alone is applicable. If 234E alone is applicable, then under what circumstances 272A will be applicable?

TIA.

Replies (2)

Mahesh Babu

CA Final

618 Points Posted on 03 April 2017

Sec. 234E of IT Act will applicable for late Filing of TDS returns like Form 24Q,26Q, 27Q & 27EQ, it will be levied @ Rs.200/day due from date of filing to till actual filing of those returns.

Whereas Sec.272A will applicable for not submitting the Form 16 and 16A within the 30th May & 15 Days for the respective TDS return types.

Aaditya Raghuraman

Article Assisstant

73 Points Posted on 04 April 2017

thanks a lot Mr Mahesh babu.

CCI Pro

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