Dear All,
Kindly reply on the below at the earliest...
There is a client who has wrongly deducted and paid the TDS of an employee under section 194J instead of 192B and filed the TDS return in Form 26Q accordingly and not under Form 24Q. Now the return needs to be revised and the question is that now if he files return under form 24Q, then will the late filing fees of Rs. 200/- per day apply in this case?
CAclubindia
