TDS Retutn

TDS Q4,2021 return last date will be extended?

Replies (5)
Quick Summary
This discussion addresses queries regarding the extension of the TDS Q4 2021 return deadline. A user who purchased a residential property from an NRI faced delays in sale deed registration due to COVID-19. They are seeking clarification on which date to consider for filing their TDS return (payment date, signing date, or registration date), the applicable last date for filing, and whether any penalties apply for late filing. The user also inquired about a potential CBDT extension for TDS return filing.

Not extended
You will have to ask this to cbdt
Sir,is there chances to extend tds/tcs q4return due dates

I bought a residential property from an NRI. As the consideration amount was more than 50 lacs, TDS @ 22.88% was deducted (u/s 195) upfront and deposited on 24-Mar-2021. The sale deed was signed on 29-March-2021 at sub-registrar's office. However, after signing the documents and completion of the formalities at the sub-registrar's office, two employees at the office and my lawyer whom I hired were down with Covid-19. Therefore there was a delay in registering the sale deed. I got a confirmation about the completion of registration process on 10-May-2021. Index-2 shows 29-March-2021 as signing date but 10-May-2021 as registration date. Now I need to file TDS return. My questions are:

01. Which date to consider for filing TDS return? Date on which TDS was paid or the date on which sale deed was signed or the date on which index-2 was available or any other date?

02. What would be the last date of filing TDS return in my case?

03. If I file my TDS return tomorrow, does it qualify as late filing? Any penalty applicable if late filing?

04. I came to know that CBDT has extended last date of filing TDS returns till 31-May-2021. Is the extension given by CBDT also applicable to my case?

Its the date on which the tds was paid.
tds return due date for the month of march will be applicable

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