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TDS E Filing


prakash yvms

2015-12-21

Hi,

One of my relative was working as School Head Master of Government High School in Andra Pradesh during 2011-12.  He used to provide necessary documents to treasury for deducting TDS from employee salaries. Accordingly, TDS used to be deducted and salary used to be credited to teachers(employee) accounts. However, out of ignorance, he did not e-file TDS for the year 2011-12. Later, he realised e-filing is mandatory and get it done for year 2012-13. In Feb, 2014 he was retired.

Now,  it is understood that school received  notice from Income tax department indicating late fee(about 1.5 Lakh), addressed to  School Head Master. 

In aforesaid case, it may be mentioned that he is just coordinator(only providing requirement) and not dealing directly with any financial transaction. In such scenario,is there any way to e-file the TDS by school(State Government) by avoiding late fee/penaulty.

Rahul Rai

2015-12-21

The duty is with the head of institution to comply with legal requirements. Other than filing on time, there is no other way of escaping.

Treasury should be responsible for doing the TDS filing. Headmaster or operational staff will never know these requirements. It is duty of head of treasury to mendatory file the TDS.

It is to be noted that there was a notification escaping late filing fee filed before June 2015. In you case since TDS was filed before June 2015, there is no need to pay late filing fee.

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prakash yvms

2015-12-22

Thank you..

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