e-fiie TDS statement for the quarter ended on 31st December 2016 by 31st January 2017.
Delay in filing of TDS statement shall entail levy of fee of Rs. 200/- for each day of default not exceeding amount of tax deductible.
TDS Certificate In Form 16A on Income other then salary for the quarter ended on 31st December, 2016 by 15th February, 2017.
Delay in issue of TDS certificateshall result In penalty of Rs. 100/- for each day of default not exceeding the amount of tax deductible/collectible.
TDS certificate in Form 16A, containing 7 character TDS certificate number, has to he mandatorily downloaded from https://www.tdscpc.gov.in
TDS certificate cannot he downloaded from TRACES Portal in case of non-incorrect quoting of PAN
Transaction based report (TBR) can be downloaded In case of non-PAN non-residents reported in Form 27Q
Deductors who have deducted tax and have not deposited the same by the due date must do so immediately.
All deductors must register themselves at https://www.tdscpc.gov.in(TRACES Portal).
Quote correctly PAN of the daductee so that they get their due tax credit.
Quote correctly CIN of the Challan to avoid any short payment default.
Non-quoting of PAN or TAN in TDS statement may lead to levy of penalty,
Deductors may avoid defaults about PAN and challan errors in preliminary screening, by responding to email/SMS from CPC(TDS) within seven days of receipt of email/SMS,
TDS certificate downloaded from TRACES system is the only valid certificate.
Download PAN-TAN master available at TRACES Portal for avoiding PAN
If there is no transaction liable to TDS/TCS to report for the quarter, do intimate the same at TRACES Portal using “Declaration for Non-filing” functionality to avoid notice for non-filing of TDS statement.