The Circular, inter alia, provides guidelines on the following:
You are advised to refer to Section 200(3) of the Act, read with Rule 31A, which reads as follows:
The Circular enable you to comply with the requirements of the exact provisions of the Act.
You are also advised to:
Please note that filing of the TDS Statements within the due date is mandatory to avoid Late Filing Fees under Section 234E of the Income Tax Act, which is applicable @ Rs. 200 per day of the delay.
For any assistance, you can write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.