Tag Archives: TDS return

No penalty for delay in filing TDS return as it was first year of e-TDS return

By | October 27, 2016

Held where there was case of reasonableness, there was no merit in levying the penalty under section 272A(2)(k) of the Act. Thus, in order to adjudicate the issue before us, we accept the case of reasonable cause as relevant to section 273B of the Act put up by the assessee in the respective cases in… Read More »

Due date for filing of TDS return under Section 194IA

By | June 3, 2016

CBDT aligns Due date for filing of TDS return  with due date of deposit of TDS under Sec. 194-IA.(deduction of TDS on Payment on transfer of certain immovable property other than agricultural land of Rs 50 Lakh or more) Also read TDS on Property , Govt revised timeline to Deposit As per the Following amendment in Rule… Read More »

TDS statement due date of filing w.e.f 01.6.2016

By | May 3, 2016

Revised due date as per Rule-31A, Income-tax Rules to file TDS Statement in Form No 24Q, 27Q, and 26Q w.e.f 01.06.2016 as per [Notification No.30/2016, F.No.142/29/2015-TPL Dated 29.04.2016] Earlier Time Limit as per Rule-31A, Income-tax Rules to file TDS Statement in Form No 24Q, 27Q, and 26Q i) the due date specified in the corresponding entry in… Read More »