TDS Certificate is to be downloaded within 15 Days of TDS Return

This is quarterly in case of TDS Non Salary

However for TDS Salary,Return is Quarterly but certificate is to be downloaded Annually

If not downloaded,there is penalty of 100 per day

Penalty for TDS Return (April - June)

If late penalty.jpg


Penalty for TDS Return (July - Aug)

Penalty for TDS Return (July -Sep).jpg


Penalty for TDS Return (Oct -Dec)

Penalty for TDS Return (Oct -Dec).jpg


Penalty for TDS Return (Jan -Mar)

Penalty for TDS Return (Jan -Mar).jpg

Note :-

This penalty cannot be more than tax involved

TDS Non Salary

We know that TDS Return 26Q is to be filed Quarterly

In this case TDS Certificate Form 16A is to be issued within 15 days of Return Quarterly

Example

For April-June,TDS Return is to be filed by 31 July

Certificate is to be downloaded Quarterly by 15 days of 31 July i..e 15 August

 

 

TDS  Salary

We know that TDS Return 24Q is to be filed Quarterly

In this case TDS Certificate Form 16 is to be issued once in a year 

Due date is 31 May of Next Year

 

Example

For April-June,TDS Return is to be filed by 31 May

Certificate is to be downloaded Quarterly by 15 days of 31 May  i..e 15 June

 

What is Penalty for Late Download of TDS Certificate

In this case,Penalty is to be imposed  @ 100 per day

 

 

Penalty for TDS Return (Jan -Mar).jpg


Summary

TDS Salary And Non salary.jpg

 

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.