Date of Communication: XX/07/2016
Dear Deductor (TAN XXXXXXXXX),
As per the records of the Centralized Processing Cell (TDS),
1. It may be relevant to point out that
(a) Non/ Late filing of TDS statements results into the TDS Credit not being available to the deductees. They, therefore, will not be able to claim the credit for tax already deducted from the payments made to them. Please note that TDS Certificates will not be available until the TDS Statements are duly filed.
(b) In case of late filing of TDS Statements, a fee @ Rs.200 per day shall be levied on the deductor u/s 234E of the IT Act.
2. Your urgent attention is invited to provisions of section 200(3) of the Income Tax Act, 1961 read with Rule 31A, and Circular No. 04/2013, dated April 17, 2013.
3. Actions to be taken:
• Please file the relevant TDS Statement without any further delay. Thereafter, issue TDS Certificates after generating and downloading the same from TRACES. TDS Certificates downloaded only from TRACES Portal will be valid.
• If you are not required to file the same, please submit a declaration for Non-filing on TRACES. For this purpose, you can login to TRACES, navigate to "Statements/ Payments" menu and submit details under "Declaration for Non-Filing of Statements".
For any assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.
CPC (TDS) is committed to provide best possible services to you.
CPC (TDS) TEAM
