TDS Statement Filing Due Date
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Penalty (sec 271h): assessing officer may direct a person who fails to file the statement of TDS within due date to pay penalty minimum of Rs.10,000 which may extended to Rs.1,00,000. Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the.
Penalty for delay in filing TDS Return. According to Section234E, if an assessee fails to file his/her TDS Return before the due date, a penalty of Rs 200 per day shall be paid by the assessee until the time the default continues. However, the total penalty should not exceed the TDS amount. Non-filing of TDS.
(I) extends the due date of filing of TDS statement in Form 24Q for financial year 2018-19 from 31st of May, 2019 to 30th of June, 2019 and (ii) extends the due date for issues of TDS certificate in Form 16 for financial year 2018-19 from 15th of June, 2019 to 10th of July, 2019.
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· ”As per the Order Issued by the CBDT on the 4th june 2019, the due date of TDS return (Form 24Q) by the Employer is extended from 31.05.2019 to 30.06.2019.
TDS credit may not be reflected in Form 26AS due to a number of reasons such as non-filing of TDS statement by the payer, quoting wrong PAN of the deductee in the TDS statement, etc. In case of non-reflection of TDS credit in Form 26AS, the payee will need to contact the payor for determining the reasons for non-reflecting the TDS credit in.
(i) Extended the due date of filing of TDS statement in Form 24Q for financial year 2018-19 from 31st of May, 2019 to 30th of June, 2019 and (ii) Extended the due date for issue of TDS certificate in Form 16 for financial year 2018-19 from 15th of June, 2019 to 10th of July, 2019.
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Penalty for delay in filing of TDS Return. Late filing of TDS Return. As per Section 234E applicable wef 1 st July 2012, in case an assessee fails to submit the TDS Return before the due date, he shall be liable to pay a penalty of Rs. 200 per day till the time the default continues. However, the total penalty computed @ 200/day should not.
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