200A TDS Intimation for late filing penalty-fee us 234E-How to pay and what is procedure - Professionals - Taxation - TIK Share
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200A TDS Intimation for late filing penalty-fee us 234E-How to pay and what is procedure


CA Pulkit Sharma

2013-12-12

Due to E-governance in government departments, the rate of issuing notices have increased significantly.

Many assessees received notice for late filing of TDS. The general faq was how to pay the Late Filing fee u/s 234E and what is the next procedure?

The Procedure is:

Go to online payment link.

Select CHALLAN NO./ITNS 281.

Fill the basic details and pay.

After paying we need to file the correctional statement.

For correction statement download the file from Traces after login to your account.

And update the challan details than refile the return.(Basically its a revision of original return with challan details updation)

Rahul Rai

2013-12-15

A good post. Thanks.

Nowdays almost everyone is getting the TDS notices. Even for a small amount. No idea how to deal with it.

The practical difficulty in TDS is that, while filing the data if PAN of deductee is not available. Many time a payment is made for consolidated deductions and later difficult to map the paymnet.

One more big problem i faced was that a client paid TDS to government for 1 and half quarter in one challan. In this case it was a complex task to correct the filed statement.

Reply

Vedanta Deshika

2013-12-16

Can you advise me, what happens if we deduct under section 194C and while remitting it , it was erronously done under 194I out of oversight. What are the implications, any solutions, what happens when we are filing quarterly 26Q and 27A. 

Reply

CA Pulkit Sharma

2013-12-16

@vedanta, My opinion

You can correct it in quartly filing.

If quartly filing is already done, than revise the return.

If any querry comes from CPC for tds than reply them they will correct it in their systems.

 

Reply

Vedanta Deshika

2013-12-16

Thanks CA Pulkit sharma

Reply

CA Pulkit Sharma

2014-01-25

Please gin up and ask the details on this forum. Sign up very easy and no spam mails once signed up.

I am getting mails for the querries request you all to sign up and ask the details here only so that information is available to public for free.

Reply

Kunal V

2015-03-17

PAN No. of one of our employees was wrong in the TDS returns for 2012-13 filed by our company. This happened because the employee had 2 PAN Nos. and one of these was cancelled.

We recently filed TDS revision for the PAN No. change. Subsequently we received notice under Sec 154 & 200A to pay Late filing fees and interest.

Can we challenge this notice, or is this valid?

Reply

CA Pulkit Sharma

2015-03-18

You have to pay the late filing fees. As per High court of Bombay the levy of late filing fees is valid and if returns are filed late, fees has to be paid.

You can read the mail sent by service tax department.

Reply

Rajesh Kumar

2015-03-30

Dear Sir,

I have received  intimation from  CPC- that 26QB Statement filed is processed with defaults and u/s 200A.

I had purchased a flat from a builder and had depositied TDS on the installment paid to builder after 3 months of actual installment paid to builder..

 

Can you please tell me how I can make the payment of Late Filing fee u/s 234E  and interset?

 

Regards,

Rajesh

Reply

CA Pulkit Sharma

2015-03-30

You can use the same form to pay fees u/s 234E. Go to online payment system and in tax amount, the demand under section 234E to be filled in Fee cell.

234E demand incase of 26QB

Reply

Rajesh Kumar

2015-03-30

Dear Sir,

I had already filled  the form 26QB and depositied TDS in Jan 2014... Do I need to again fill form 26QB and what values i need to enter for Basic TAx(TDS)(as that I had already deposited) for  Late Filing fee u/s ?

Regards,

Rajesh

Reply

Sagor Das

2015-03-30

Dear Sir,

 

I am on the same boat same as Mr. Rajesh Kumar

I am trying to fill in CHALLAN NO./ITNS 281

but i am not too sure what to fill in for "Nature Of Payment*"

i paid the TDS for property installment late without paying the late fee and interest.

now ITD have asked me to pay.

"26QB Statement filed is processed with defaults and u/s 200A"

 

 Challan-281.docx 

 

Any help is very much appreciated.

 

Regards

Reply

CA Pulkit Sharma

2015-03-31

I think the last reply of my will be helpful for your matter too.

Reply

Hariprasath Govindarajulu

2015-03-31

Dear Sir,

Could you please clarify on your last reply as to what needs to be updated for Basic Tax in Form 26QB when the TDS has already been filed and I'm now interested to only pay the Late filing fee u/s 234E along with interest.

Regards,

Hari

Reply

Rahul Rai

2015-03-31

Please visit Traces website. Register there as taxpayer with your PAN details. You can download the form 16B from their and see if anything is wrong.

Regarding payment of late filing fees, use form 26QB. Put 0 in other amount and 234E fees in FEE cell. You may have option to revise online once you are registered on the TDS site.

Reply

Rahul Rai

2015-03-31

@Sagor Das

You need to select form 26QB and not 281.

Reply

Hariprasath Govindarajulu

2015-03-31

Dear Rahul,

Can you please explain about the option to revise online?

By TDS site, you mean TRACES?

Reply

Rahul Rai

2015-03-31

Yes you need to register at traces to download form 16B. Department has not yet clarified on this issue specifically. Form 26QB is challan cum return for TDS.

Normally if we receive a notice, we revise the TDS returns. Since 26QB itself is a return. You can use the same form to revise your return.

You can do following.

Use traces site and register as a tax payer using your PAN. Check if you have option to revise form 26QB. Try to request for Form 16B.

If in above you do not have option to revise, Use form 26QB and pay only late filing fees. Put 0 in other columns.

You can also contact helpline number on income tax site and Traces site to get confidence boost :)

Reply

Hariprasath Govindarajulu

2015-03-31

I'm registered in TRACES as a Tax payer. I do not see an option to revise form 26QB.

Now, if i use form 26QB again and pay only the late filing fee along with interest, I would get a new acknowledgment number. I'm not sure how would this late payment fee and interest be linked to my original TDS already paid earlier.

Reply

Rahul Rai

2015-03-31

This should be linked with common PAN of buyer and seller. In case you receive any notice for late filing fee, you can produce the challan.

Reply

Manish Goel

2015-04-01

Dear Hariprasad Govindrajulu,

Were you able to do it?Will another form 16B  be generated?What about the property value field and date of transaction(buying the property) in Form 26QB?Is it to be filled again the same as earlier form 26QB?

regards 

Reply

Hariprasath Govindarajulu

2015-04-01

Dear Manish

I'm not aware of this. I'm also looking for some assitance on this. Would be nice if somebody replies after getting in touch with the ITD-CPC helpline number. I tried reaching the number but it is always busy.

Regards,

Hari

Reply

Manish Goel

2015-04-01

Dear Rahul ji,

When we fill the form 26QB again for filling the interest and late fee leaving other columns blank.Please let us know what should be filled in FY i.e whether earlier one when TDS was paid or current one when we are paying the late fee.

Value of property /Amount paid and credited need to be mentioned again?TDS rate?or we leave it as zero

Will form 16 B generted again for this?If it is so whether we need to submit this form 16B to seller again

regards and thanks

Manish

Reply

Hariprasath Govindarajulu

2015-04-01

Hi

 

I tried filling the TDS rate and basic tax as 0 with values only for "Total amount paid/credited", Interest and Fee but when I click on proceed at the end of Form 26QB i get a warning "TDS rate cannot be zero"

Regards,

Hari

Reply

CA Pulkit Sharma

2015-04-01

Hi All,

I contcted TDS Procesing center and below is the solution which i discussed with them.

As per them, As of now there is no option to revise the form 26QB.

You have to make payment online using form 280, once form 280 is selected select pay the amount under code 400.

Once payment is made, download the aknowledgement copy. This aknowledgement copy needs to be mailed at contactus@tdscpc.gov.in

Once mail with attached payment aknowledgement is sent. The procedure is over.

Reply

Hariprasath Govindarajulu

2015-04-01

Dear Pulkit Sharma,


Thank you very much for the answer. When I had contacted the ePay Tax service, they told that I need to get in touch with the local IT Assessment Officer in case I have received a late filing fee u/s 243E for Form 26QB payment.

Reply

Manish Goel

2015-04-01

Dear Pulkit ji,

Thanks for the support.

Few queries

1.In my form 26 AS (for this particular FY 13-14 for which demand is raised now)nothing as default in TDS has been shown.

2.If we use form 280, this delay fee/interest will go as tax on regular assessment for FY13-14,kindly let us know how they will adjust this against interest/fee for late payment on TDS( whether this will reflect in form 26AS)

3.As my incometax return has already been processed for FY13-14 and deptt has already paid me refund by ECS for FY13-14,so why in first place they have not adjusted my refund determined against this demand.

4.Why this demand U/S 156 is no where reflected in incometax portal as outstanding tax demand in my account where as all other demand/refund status is shown clearly.

Hope I am not bothering you and it will also clear the doubts of other people in this forum.

regards

Manish Goel

Reply

Jack Goldy

2015-04-01

I tried paying only the late fee and interest using form 26QB. It was successful. Rate of interest = 1%, Total amount paid = 0, TDS amount to be paid = 0.

Not sure if formB needs to be submitted to builder as they are not going to refund it. Filing Form26QB is a return cum challan. This payment should get linked to your original payment as it is tracked using PAN.

I am not a CA, so expecting experts to comment.

Reply

Hariprasath Govindarajulu

2015-04-01

Hi Jack Goldy,

Did you mention the original Financial Year and Asessment Year for which you had to pay the late filing fee or did you use the current FY and AY? Also hope you did mention the amount credited to the Seller?

Reply

Jack Goldy

2015-04-01

Hi Hari,

Rest everything as per the original Form26QB. No change in dates or total property value.

Reply

Jack Goldy

2015-04-01

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Hariprasath Govindarajulu

2015-04-01

Hi Jack Goldy

Thanks for the details

Reply

CA Pulkit Sharma

2015-04-02

Hi Jack,

Read my last reply in this thread. Use form 280 and pay under code 400. Mail the aknowledgement copy to cpc processing center.

Reply

Jack Goldy

2015-04-02

Hi Pilkit, Please confirm if you are 100% sure on this one. See the attached challan details. Form 280 is under "Non-TDS"

 

 

https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp 

Reply

CA Pulkit Sharma

2015-04-02

Hi Jack,

As of now there is no announcement from department regarding how this fees of 26QB shall be paid. However I discussed it with CPC customer care and they told to use form 280 with 400 code.

They will delete the liability once the mail with attachement is sent to them.

Reply

Jack Goldy

2015-04-02

Dear Pulkit, You blog gave the information to explore further. But here is the proof. I had uploaded form26QB couple of days ago as I mentioned earlier. Today this is what I found when i tried to download. Hope this would help others.

 

Reply

Manish Goel

2015-04-02

Dear Jack,

I tried to fill the same as you have done by filling form 26 QB.When I fill total amount paid/credit as zero, and put TDS rate as 1% and putting the fig for interest and fee only thenform is not getting submitted.

It is saying fill amount paid and credit.

 

regards

Reply

Hariprasath Govindarajulu

2015-04-02

Hi All

I had contacted TDS Central Procesing cell and I heard the same solution which Mr.Pulkit Sharma has mentioned above.

You have to make payment online using form ITNS 280, once form 280 is selected select pay the amount under code 400 for the AY for which demand has been sent.

Once payment is made, download the aknowledgement copy. This aknowledgement copy needs to be mailed at contactus@tdscpc.gov.in

Once mail with attached payment aknowledgement is sent. The procedure is over and your due would be cleared.

Reply

Hariprasath Govindarajulu

2015-04-02

Dear Jack,

I did raise the same concern to TDS-CPC that ITNS. 280 is under non-TDS/TCS but they said that this is not an issue and I can pay the interest and late filing fee u/s 234E using ITNS 280 by selecting Type of Payment as "Tax on Regular Assessment (400)"

Since we are not paying the actual TDS using ITNS 280 but only the interest and late filing fee, it sounds reasonable to me.

Reply

Hariprasath Govindarajulu

2015-04-06

Hi All,

Here is the email reply I had received from tds cpc for the query I had raised regarding interest on late payment / late filing fee u/s 234E against form 26QB filed. Sharing this to re-confirm the method of payment

 

Dear Sir/Ma'am,

Thank you for contacting us, it is our pleasure to assist you.

This mail is in reference to your query related to the procedure of demand closure against the interest on late payment/late filing fee against form 26QB filed.

You are requested to deposit the demand amount under minor head 400 in Income-tax Challan No 280 by mentioning the Sum of Interest and Fee amount (if any) in 'Interest' column either through online payment mode or by visiting any authorized bank in order to settle the demand for Interest and/or Late filing Fee on sale of property. You are also requested to send the copy of the acknowledgement of the challan to our mail id contactus@tdscpc.gov.in.

Reply

CA Pulkit Sharma

2015-04-06

@Hariprasad,

Thats great work. Thank you for helping lot of people facing this difficulty.

Reply

Jack Goldy

2015-04-06

Hi Manish,

The process mentioend by Hariprasad is the right one. But, if you have made payment the way i mentioned. Then you have to send the challan to contactus@tdscpc.gov.in and rest they will take care.

contactus@tdscpc.gov.in.
contactus@tdscpc.gov.in.

Reply

Manish Goel

2015-04-06

Thank you every one on the forum for the direction.

Dear Jack Goldy,

I have used ITNS 280 for the submission of interest/late fee andsubmitted the challan to them.

Thank you for your concern and I really appreciate.

regards

Reply

CA Pulkit Sharma

2015-04-06

Hope the issue is solved for everyone on this forum. Thank you very much for considering this forum as a discussion platform.

Hope you continue to use this forum for other discussion too.

Reply

Sanjeev Chauhan

2015-04-11

Hi All, Thank you for discussing this issue here. It has caused lots of problem to those citizens who took pain to deduct 1% tds on property buy. I am also in same category. 

Here are some of my questions related to Challan 280 (NOT 26QB)

1. I am an individual who brought a property from builder. Should I select 0020 or 0021 head? I think 0021
2. My notices are for FY 2013-14 and AY 2014-15. But currently it is FY 2015-16 and AY 2016-17. What should I select in Assessment Year field.
3. I used to deduct 1% TDS on every installment to builder. I have separate notices for all of those payments. Should I file separate 280 challans or a single challan will do.
4. I do not see late-fee field in bank site. I believe I need to add (interest + late-fee) and put final figure in interest column in bank website. Right? I see following fields (income-tax, surcharge, education-cess, interest, panalty and others. Which one to use?
 
Thanks
Sanjeev

Reply

CA Pulkit Sharma

2015-04-11

Hi Sanjeev,

I understand that you received notice for late filing of form 26QB since your transactions are related to TDS on property.

You need to follow the same method explained by Hariprasad in his reply.

You need to select 0021 if you paying as individual. Select respective assessment year mentioned in notice.

File seperate challan 280 for each notice.

You need to feel the amount in "FEE" cell. Once payment is done mail the challan to CPC with details of notice etc.

Reply

Sanjeev Chauhan

2015-04-11

Hi Pulkit, Thank you for your quick reply.

 

I dont see any cell for FEE in challan 280. Actually in challan 280 we need not to mentioned any amount. Its on bank site we have different fields which we need to fill. On bank site (ICICI) I don't see any Fee cell. As I said there are following fields  (income-tax, surcharge, education-cess, interest, panalty and others). Out of these only I need to chose. 

If we go by tdscpc reply 

You are requested to deposit the demand amount under minor head 400 in Income-tax Challan No 280 by mentioning the Sum of Interest and Fee amount (if any) in 'Interest' column either through online payment mode or by visiting any authorized bank in order to settle the demand for Interest and/or Late filing Fee on sale of property.

As per reply it looks like they want me to add interest and late-fee and put in interest cell on bank site. For example if notice say 500 late-fee + 60 interest, it means I need to put 560 in interest cell on banking site.

Is that correct?

 

Thanks

Sanjeev

Reply

CA Pulkit Sharma

2015-04-11

Put it in Others cell. Late fee is neither interest nor penalty. Its a fee so put it in others.

Reply

Sanjeev Chauhan

2015-04-15

Ok, today I called tdscpc department again and they informed me to hold payment and wait for few more days. In few days they are going to provide a new link to deposit late payment of form 26qb.

 

Can someone please try to reconfirm it?

 

Thanks

Sanjeev

Reply

Hariprasath Govindarajulu

2015-04-16

Hi Sanjeev

 

Please note that the default amounts should be paid within 30 days of the service of intimation. If you do not pay the amount within the period specified above to government account, you shall be liable to pay simple interest at prescribed rate as per Income Tax Act, 1961 for every month or part of the month from the date commencing after end of the period aforesaid in accordance with seciton 220(2)

 

so it depends on your case to see if it is worthwhile to hold payments for few more days.

 

Thanks,

Hari

Reply

Sanjeev Chauhan

2015-04-16

They have also confirmed it over email also.

 

Dear Sir/Ma'am,

Thank you for contacting us, it is our pleasure to assist you.

In regards to payment of demand related to 26QB, you are requested to wait till last week of April, 2015. A new link will be available at www.tin-nsdl.com for payments of Demand related to 26QB

 

If they want us to wait I think we should wait. Looks like they want to complete it before last week of April so that people get some time to pay.

 

Thanks

Sanjeev

Reply

Manish Goel

2015-04-18

Dear All,

It is utterly confusing first they replied via email to do it through Challan 280 and we did it and send it to them as an attachment on contactus@tdscpc  and we did so but now as per sanjeev's mail they have changed their tune .

This is flabbergasting and totally irresponsible from IT department.They themselves are not clear what they are doing and then they will acccuse helpless law abiding citizens to evade taxes.

After sending the challan to them I am asking them to adjust it against the demand made and give me a mail acknowledgement but all my mails are unanswered till date by them.

 

Dear Hariprasad,

Have they replied any thing after you have send them the challan copy?

 

 

regards

Reply

himanshu chauhan

2015-04-19

Hi All  , 

 

How can we get this money  back as we are paying the TDS amount again in form of the late fee + interest ? 

Will it appear in our ITR that we file for next AY ?

I have also received the same notice and I am facing difficulty in paying this fee . 

 

Thanks & Regards

Himanshu 

Reply

Hariprasath Govindarajulu

2015-04-20

Dear Manish,

I'm yet to receive any response after sending them my challan copy. They generally take atleast more than a week's time to respond to any queries sent to contactus@tdscpc.gov.in.

Do drop a line here if you get any kind of acknowledgement from them. I will do so if I get one.

Regards,

Hari

Reply

Hariprasath Govindarajulu

2015-04-20

Hi Himanshu,

I dont think you can get this money back as this is charged as a levy fee for late payment and the builder is not going to be bothered about this.

The payment should ideally be adjusted for the demand in that FY.

What is the difficulty you face in paying this fee?

Regards,

Hari

Reply

Manish Goel

2015-04-20

OK hari

regards

Reply

Jack Goldy

2015-04-23

if you used the form26QB or challan 280 for payment of interest + penalty, then you can send the payment details to contactus@tdscpc.gov.in. You can verify your payment later. Go to tin-nsdl.com and use "challan status enquiry" option to confirm that payment against correct head. my payment through form26QB was confirmed in this manner from advice of support center.

Reply

Jack Goldy

2015-04-23

Those who havent yet paid may get late payment fine. Even if you have a mail from them, it doesnt matter. Use form26QB or challan 280 to make the payment. The payment can be verified later as mentioned above.

Reply

Sanjeev Chadha

2015-04-27

Hi All,

I called up the TDS toll free number, the customer care informed that a new link would be available on nsdl site on 1st May, and no ineterst would be charged if we make payments by 2nd May if all those who have recieved intimations. and have their end date in April.

 

For further clarifications nsdl helpdesk number is 020-27278080

 

 

Reply

Anurag Parashar

2015-05-01

New link has been created on  - https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp

 

Reply

Anurag Parashar

2015-05-01

New link has been created on  - https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp

 

for payment of notice amount

 

Reply

Anurag Parashar

2015-05-01

Did any one try? I just tried and new link is not working. After filling all details it's not going to next screen

Reply

Raj Malhotra

2015-05-01

I tried the new link. It does work for me. One question I have is.

Do I enter the "Late Filing Fee u/s 234E" amount from the notice in "Fee" or "Other" column of the Bank Challan form? Please advice.

Reply

Sanjeev Chauhan

2015-05-01

I also have same question.

 

In my demand letter they charged late-fee=500 and interest=60

Now we have following fields in bank site

Income Tax
Surcharge
Education Cess
Interest
Penalty
Others
Fee
 
Question is whichone to take for late-fee and which one for interest.
 
Thanks
Sanjeev.

Reply

Raj Malhotra

2015-05-01

@Sanjeev

For now, I have put the fee under others and paid. Will see how it goes. I have posted same question at other forums, but no response yet. 

 

CA Pulkit on 2015/04/11 poasted  

"Put it in Others cell. Late fee is neither interest nor penalty. Its a fee so put it in others."

Reply

Sanjeev Chauhan

2015-05-01

I have also posted this question to tdscpc, Lets see if they reply.

 

I agree that Late fee is neither interest nor penalty but it could be fee. We do have a fee column in bank site. Then why Others.

 

Thanks

Sanjeev

Reply

Raj Malhotra

2015-05-01

 I think that fee is specifically for code 11C or N11C. Ours is under u/s 234E.

 

Here is a post from another forum

Manoj W says:  04/21/2015 at 12:08 PM 

Those looking to pay the demand raised by IT dept. u/s 200A for the late payment of TDS on sale of property, use Challan 280. 

Under “Type Of Payment” select (400)TAX ON REGULAR ASSESSMENT 

And on the tax payment page of your bank’s website:

– Enter the Interest part (i.e Sl.No 1, 2 and 3 of Defaults) in ‘Interest’ field, total rounded off

– Enter the Late Filing fee u/s 234E (i.e. Sl.No 4 of Defaults) in ‘Others’ field. This information is correct to the best of my knowledge, however, please contact your CA or TRACES website to get it verified.

This is what I could gather from all the posts on the net and from my CA - See more at:

http://taxguru.in/income-tax/tds-sale-immovable-property-beware-cpc-tds-issuing-intimation-late-deposit-tds.html

Reply

Anurag Parashar

2015-05-01

I just contcated tds-cpc 0120-4814600 / 18001030344 and as per them fee in fee column and interrest in Interest column only.

 

 

Reply

Sanjeev Chauhan

2015-05-01

I also contacted tdscpc and they said 

Late Fee in Fee  and Interest in interest.

 

Thanks

Sanjeev

Reply

Raj Malhotra

2015-05-01

Once we make the payment.

Is this now closed?

Or do we need to send the Challan to TDS CPC?

Or download any form from the TRACER site?

 

Also is there a way to verify that this is all paid and settled?

Reply

Anurag Parashar

2015-05-01

I asked this also to TDS-cpc and they told to send one e-mail with aknowledge number generated after payment. If you paid, did it generate?

I am yet to pay as using Mac OS and site doesn't go to next page after filling PAN details.

 

Reply

Raj Malhotra

2015-05-01

Yes I have paid. But there was no new ack number generated. Only new challan was created with the original ack number. So I guess we can send the challan. 

Reply

sanjeev chadha

2015-05-01

Hi All,

I contacted the cpc office and they have asked to send screenshots of the banking page where you are entering the details, the confirmation page before submitting to the bank and the challan generated thereafter all this mail to contactus@tdscpc.gov.in

The ndsl office seems to be closed and there might be some issue with generation of ack number.

 

Regards

Sanjeev

Reply

sanjeev chadha

2015-05-01

Hi All,

I contacted the cpc office and they have asked to send screenshots of the banking page where you are entering the details, the confirmation page before submitting to the bank and the challan generated thereafter all this mail to contactus@tdscpc.gov.in

The ndsl office seems to be closed and there might be some issue with generation of ack number.

 

Regards

Sanjeev

Reply

Anurag Parashar

2015-05-01

There is issue not only for generation of ack but even for payment too. After filling PAN of buyer and seller, ack no. and AY when I click on submit I get a blank page. Does any one of you face this?

 

I called tds-cpc and they asked all screen shots later got a call telling that nsdl is closed and some more people facing same so they can't help.

 

 

Reply

Hariprasath Govindarajulu

2015-05-02

Dear Manish

I have received a confirmation today from tdscpc that the demand raised in intimation stands rectified u/s 154 of the Income Tax Act.1961. Therefore no sum is payable by me in respect of above mentioned Form 26QB filed by me.

Regards,

Hari

Reply

Raj Malhotra

2015-05-05

Does anyone know if we need to take any action, once we have made the payment? Also how will we know if this has been cleared.

Reply

Manish Goel

2015-05-05

Dear Hariprasad,

I still have not received any confirmation from them although I paid them through challan 280 as informed earlier.

Its good you have received confirmation from them regarding the demand rectification.Hope I will get it soon.Will update.

 

.Manish

 

Reply

Manish Goel

2015-05-05

Dear Hariprasath,

When did you e mailed the copy of challan 280 to them.

I sent the same on 6th April and still no acknowledgement from them.

Just to know the time frame.

FYI I have sent them many reminders also but they are not responding.

Thanks

Manish

 

Reply

Hariprasath Govindarajulu

2015-05-05

Dear Manish

I had sent the copy of challan along with intimation reference number, Pan number, order date on 16th april by email. Received the rectification confirmation by email on 02.05.2015. Today i received a reply to my email stating that my challan has been considered and I will receive a rectification confirmation soon which I have received already.

I would suggest you to wait for another couple of days to receive the confirmation.

regards,

hari

Reply

Hariprasath Govindarajulu

2015-05-05

Sorry for the spam... Hit submit button several times as the message was not getting posted but ended up with multiple posts.

Reply

Manish Goel

2015-05-23

Dear Hariprasath/CA Pulkit Sharma,

I just received a rectification notice U/S 154 in response to my Challan 280 submitted to them earlier via email(where in I have paid interest on payment as well as late payment penalty).

But to my surprise they have again asked me to pay interest on late deduction in the same rectification notice(I am not able to comprehend what is the difference between interest on late payment and interest on late deduction).

Hariprasath have you also received this in your rectifiaction order i.e interest on late deduction(mentioned under point 2b in rectification order).

Kindly enlighten

regards

Manish

Reply

Hariprasath Govindarajulu

2015-05-25

Dear Manish

My rectification order contained the below lines in a single page document with my Name and Address, Communication reference no, PAN, statement type, PAN, Previous communication reference No, TDS Form No, Acknowledgement No, Date of filing of regular statemet and order pass date

Kindly refer to the previous Communication Reference No XXXXXXXXXX The demand raised in said intimation stands rectified u/s 154 of the Income Tax Act.1961. Therefore no sum is payable by you in respect of above mentioned Form 26QB filed by you.

However, you are advised that in future kindly quote TDS, Interest and fees in the relevant columns only.

I do not see any other points mentioned in my rectification order.

Did you try calling the TDS CPC for clarification?

Regards,

Hari

Reply

Rahul Rai

2015-05-25

@ Manish,

Under TDS we have 2 type of Interests, one is on late deduction and another on late payment to government. On late deduction you have to pay at 1% PM and on late payment to government at 1.5% PM. In your case, it seems you have deducted late or entered different dates while filing your return.

For example, the date of payment and date of deduction should be same. Did you put a different date for date of deduction? If yes then you have this demand.

Our government is funny they want citizens to comply with law without making it easy to follow. Government started collecting TDS without making a proper tool to file the return.

Reply

Raj Malhotra

2015-05-31

@ Manish

I have also recevied similar rectification notice U/S 154 in response to my Challan 280. Don't understand why it could have been one combined demand.

Does someone please tell how to pay this U/S 154 notice?

Reply

Hitansu Sahoo

2015-06-03

Hi,

There is so much confusion over where to mention the late filing fee in bank payment page? 

For Late  Filing Fee u/s 234 E, whether use Others field  only. For SBI , there is no Fee field as mentioned by some members .  

Below fields are present in SBI payment page: 

Tax
Surcharge
Penalty
Educational Cess
Interest
Others
Penalty Payment Code(11C or N11C)

 

Also I got two notices from IT dept.   

First notice, Intimation U/S 200A. (for Interest on Late payment+Late  Filing Fee u/s 234 E). Not paid for it yet. Its more than a month now. So i guess I need to pay late penaly on late fee. Thanks to IT dept. Loving it. :-)  Anway if anyone knows how much simple interest is charged on this late fee and interest amount? 

Got a Second notice recently, rectification order U/S 154 (for Interest on late dedcution). Communication reference of first intimation is mentioned in this notice.  

So if I need pay for each notice separately or  can I pay for both notice in one shot by adding interest for both, and mention late fee separtely. 

In case of paying for each notice separrtely, to pay for U/S 154 , can we use the same link and in bank page, mention the interest on late deduction in interest field.

 

Raj Malhotra: did you get any response from IT dept. whether your approach is correct or not?

For now, I have put the fee under others and paid. Will see how it goes. I have posted same question at other forums, but no response yet.

 

Reply

Arora Amit

2015-06-18

Hi All

I have also received a rectification notice to pay interest on late deduction (I am also confused what is the difference between interest on late payment and interest on late deduction).

Please guide do we need to pay this as well now? If yes, how?

Their contact center cant help saying they dont have much knowledge on the subject.

Reply

Deepti Deshpande Rao

2016-03-17

Hello I am new to this group. I also have the same queries relating to TDS on Property as above. 

My query is what if we receive the demand intimation only late from the income tax department? Do we still need to pay those many days interest and late fee charges?

 

Regards

Deepti

Reply

CA Pulkit Sharma

2016-03-17

Hi Deepti,

Its not about when you receive notice from IT department, interest and 234e is payable if you delay in filing and paying the tax.

You need to pay if you delayed the payment of TDS.

Reply

Prakash Somani

2016-04-01

Hi Pulkit

Really a good post to learn about this notice. My case is little different and i am sure you would be able to help me.

 

The due date of filing 26QB was 08 Sep 2014 however i deposited the tds on 15-jun 2015 so department is levying late filing fee which is equal to TDS amount. I tried to file a corrective statement by changing the date of payment to Jun 15 however it shows a massage that "the revised date is in different financial year hence please select a date in same financial year".

 

can you suggest how can i proceed in order to abvoid levying this late filing fee?

Many thanks.

 

Reply

Deepak Abraham

2016-05-02

I got an intimation from CPC with the subject "Regular Statement for Acknowledgement Number XXXX is processed with defaults u/s 200A"

The attachment only specified interest that was levied because of no 1% deduciton done. Thankfully no fine.

 

The mail directed me to use the link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp to file the return. That page has a new link:

That allows us to make payments. I have used the link to make the payment, waiting for some sort of confirmation from them.

We are also supposed to file a correction for the original form 26QB filed using the traces website:

TRACES Tax Payer login ->26QB -> File Correction for any corrections to be made in 26QB statement if required.

Reply

Manu Agarwal

2016-05-04

Dear Deepak ,

Thanks for the information . I also got the intimation from CPC . 

Would be great if you could help me in understanding the different field in demand payment page

to make the demand payment .

Below is the screen shot for your refence .

 

Regards

Manu 

Reply

Mou C

2016-05-14

Hi Sir


I received the following - processed with defaults u/s 200A and demanding the TDS + the Interest

Interest on Late Payment -> Rs xxx
Late Filing Levy -> Rs yyy

The TDS was deducted and paid immediately after the purchase using 2 different 26QB for the 2 different set of sellers.
The second 26QB got processed without defaults.

However while submitting one of the 26QB I made a mistake on the following fields


.....................
Date of Payment/Credit
Date of Tax Deduction
.....................


Please guide what should be done to rectify the situation

1) PAY the TDS with the Late filing fee once more

or

2) Correct the 26 QB online

or

3) Do both of the above

Is there anything else needed to be done. Please kindly clarify.

Reply

Rohan Usturge

2016-05-21

Hi,

 

Can someone please explain the different payment fields in Demand payment page?

( Principa Tax, Interest, Penalty, Fee )

In case of Interest on Late Payment and Late filling levy..which sections need to be filled ?

 

Please help.

 

Thanks

Reply

CA Pulkit Sharma

2016-05-22

For Late payment you need to fill Interest field. For late filing fill section 234E (FEE) field.

Reply

Rahul Munjal

2016-05-22

Dear Pulkit, we bought a ready property on my name and paid the booking amount and paid TDS on that booking amount on my PAN. Before the final payment after 3-4 months, we decided to but it on my father's name and my father paid the rest of the amount and paid TDS on his PAN. Now both me and my father received default notice u/s 200A. What can we do next for both of us? Please suggest.

Reply

Amit Kathpalia

2016-08-24

Dear Pulkit,

Thanks a lot for your help. I received  default statement  processed by ITD u/s 200A. After filling the  Demand Payment at (https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp) I think I also need to correct the 26QB online.

 

1) My question Do I need to correct the 26QB online..

if Yes 

I went in the System and it's mentioned mention challan details as per 26QB Statement for Ack Number AAD*******

 

There are fields 

1) BSR Code

2) Date Of Deposit

3) Challan Serial Number and

4) Challan Deposit 

 

I checked Form 26AS but didn't see any value for Challan serial number .  Where can i get this value from ? 

There is Sr. Number which is 1 and TDS certificate number  but I am getting invalid details.

 

Where I can get the Challan Serial Number ? 

 

Thanks!

~Amit

 

 

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