Friends, CPC (TDS) Team has communicated / explained to their deductors or tax payers on 20-08-2014 regarding Mandatory filing of TDS Statements , Implications of Non / Late filing of TDS Statement & Actions to be taken. Letter in detail is given below : -
Every person responsible for deduction of tax under Chapter XVII-B, shall, in accordance with the provisions of sub-section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), namely:
It is, therefore, advised to file the applicable TDS Statements at the earliest to comply with the above provisions.
2. Implications of Non/ Late filing of TDS Statements:
3. Actions to be taken: