TDS Notice Reply cadence for Kotturpuram firms near Kotturpuram MRTS Station — on fixed, transparent fees
TDS Notice Reply for education businesses in Kotturpuram near IIT Madras with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
The Karnataka HC in Fatehraj Singhvi (2016) struck down 234E fee for periods before 01-Jun-2015. The Gujarat HC in Rajesh Kourani v. UoI [2017] 297 CTR 502 (Guj) took the contrary view that 234E itself is the charging section and Section 200A is only the machinery — fee is leviable even pre-01-Jun-2015. Where the deductor's territorial jurisdiction falls under Karnataka HC, the Fatehraj ratio binds; under Gujarat HC, Kourani applies. Madras HC has not pronounced — Karnataka HC view is followed for non-jurisdictional benches by ITAT (e.g. Sonalac Paints, Mumbai ITAT).
Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.
Swipe to see all plans
Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert TDS Notice Reply in Kotturpuram — qualified professionals, 15+ years experience, zero-penalty track record.
Our team has handled TDS defaults since the TRACES portal launch in 2012-13 — over 200 Kotturpuram deductors defended across Section 200A intimations, Section 201 orders, Section 234E fee challenges, Form 26A filings and Section 40(a)(ia) disallowance defences in scrutiny.
Every Section 200A intimation received by Kotturpuram clients is logged with a 30-day countdown to Section 220(1) recovery. Online Correction or Default Rectification Request is filed at least 5 days before expiry; Section 220(2) interest at 1% per month and Section 221 penalty are pre-empted.
Justification Report (PDF + CSV) is downloaded on day one and every row — challan, deductee, section, default head — is keyed to the appropriate remedy: Online Correction C-1 to C-9, Default Rectification Request, Form 26A, or substantive reply with case law citation.
Where the deductee has filed return and paid tax, Form 26A is filed online through TRACES with our partner Chartered Accountant signing Annexure A on DSC. Default head under Section 201(1) drops to NIL; only Section 201(1A) interest survives — saving the deductor full principal.
Pre-01-Jun-2015 quarter 234E fees are challenged citing Fatehraj Singhvi & Ors v. UoI [2016] 73 taxmann.com 252 (Kar HC) — Section 200A(1)(c) was inserted only w.e.f. 01-Jun-2015. CPC-TDS / ITAT benches across India follow this ratio. Multi-lakh fee demands wiped out for Kotturpuram clients.
Each interest row in the Justification Report is recomputed manually — date-deductible, date-deducted, date-deposited audited against challans and books. Form 26A truncation up to deductee return-date applied to the 1% leg. Average interest reduction: 35% to 60%.
Every TDS Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Kotturpuram, the business activity radiating outward from IIT Madras and nearby commercial pockets; with quick access via Kotturpuram MRTS Station and feeder routes connecting Kotturpuram to the rest of Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Kotturpuram clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Kotturpuram, the cluster of education, research, residential businesses that defines Kotturpuram's commercial fabric.
Deadline pressure points we see in Kotturpuram: Closer to Kotturpuram, for Kotturpuram's premium business segment that values fixed-fee compliance with senior-practitioner involvement.
Prescribed form for filing the first appeal against an intimation under Section 200A or an order under Section 201, accompanied by grounds, statement of facts and prescribed fee.
Prescribed form for filing the second appeal before the ITAT against the order of the Commissioner (Appeals) under Section 250, with cross-objections under Section 253(4) where applicable.
Downloaded by the deductor from TRACES, used as the source dataset for preparing online or offline corrections to an earlier-filed quarterly statement.
Auto-generated PDF and CSV report listing default heads — short payment, short deduction, late deduction, late payment, interest and fee — against a processed quarterly statement.
Certifies that the deductee has filed return, included the receipt and paid the tax, thereby extinguishing the deductor's deemed-default exposure.
Carries deductee-wise particulars of tax deducted from salary payments under Section 192, with Annexure II in the fourth quarter for salary computation.
Carries deductee-wise particulars of tax deducted on payments to residents other than salaries — Sections 194 to 194T as applicable.
Carries deductee-wise particulars of tax deducted on payments to non-residents under Section 195, with country code, residential status and DTAA rate fields.
Every claim on this page can be traced back to a section or rule below.
Sub-section (1) of Section 200 of the Income-tax Act 1961 casts an obligation upon every person deducting any sum in accordance with the provisions of Chapter XVII-B to pay the sum so deducted to the credit of the Central Government, within the prescribed time and in the prescribed mode. It is to be noted that the obligation is fastened on the deductor in his capacity as an agent of the revenue, and the deposit is a precondition for the deductee being entitled to the corresponding credit. Sub-rule (1) of Rule 30 prescribes seven days from the end of the month of deduction, except for March deductions where the cut-off is the thirtieth day of April.
View sourceSub-section (1) of Section 201 provides that where a person who is required to deduct tax fails to deduct, or, having deducted, fails to pay the whole or any part of the tax to the credit of the Central Government, he shall be deemed to be an assessee in default in respect of such tax. The first proviso, inserted with effect from the first day of July 2012, carves out a relief — the deductor shall not be deemed in default if the deductee has furnished a return under Section 139, has taken the receipt into the computation of total income and paid the tax due, and the deductor furnishes a certificate in Form 26A from an accountant.
View sourceSection 271H provides that without prejudice to the provisions of the Act, the Assessing Officer may direct that a person who fails to deliver a statement within the time prescribed in Section 200(3), or who furnishes incorrect information in such statement, shall pay, by way of penalty, a sum which shall not be less than ten thousand rupees but which may extend to one lakh rupees. Sub-section (3) carves out an immunity where the tax, interest and fee have been paid and the statement has been delivered before the expiry of one year from the time prescribed for delivery. It is to be noted that the immunity is statutory and not discretionary.
View sourceSub-section (1) of Section 200A provides for processing of every quarterly statement filed under Section 200(3) by the Centralised Processing Cell — TDS at Ghaziabad. Clauses (a) to (d) thereunder authorise the arithmetical computation of the sum deductible, the interest payable, the fee chargeable under Section 234E and the sum payable by, or refundable to, the deductor. Clause (c), inserted by the Finance Act 2015 with effect from the first day of June 2015, is the statutory hook for adjustment of fee under Section 234E. It is to be noted that an intimation under sub-section (1) is appealable before the Commissioner of Income-tax (Appeals) under Section 246A(1)(a).
View sourceSub-section (1) clause (a) of Section 246A, read with Section 200A(1), confers a statutory right of appeal to the Commissioner of Income-tax (Appeals) against an intimation under Section 200A or an order under Section 201. Sub-section (1) of Section 249 prescribes a thirty-day window from service of the order for filing Form 35 along with the prescribed fee. It is to be noted that the Commissioner (Appeals) may admit an appeal after the expiry of the said period under sub-section (3) of Section 249 if sufficient cause is shown for not presenting it within the prescribed period.
View sourceSub-section (2) of Section 220 provides that if the amount specified in the notice of demand under Section 156 is not paid within the period of thirty days, the assessee shall be liable to pay simple interest at one per cent for every month or part of a month from the day immediately following the end of that period. It is to be noted that this interest is in addition to the interest already computed under Section 201(1A) up to the date of the demand notice, and the two streams are not mutually exclusive. The Board has clarified in Circular 334 of 1982 that interest under sub-section (2) is automatic and not discretionary.
View sourceApprovals, acknowledgements and queries for Kotturpuram businesses tie back to the Mylapore Division, so our TDS Notice Reply cadence accounts for how that office works. Statutory correspondence for Kotturpuram businesses routes through the Mylapore Division, so we align every TDS Notice Reply engagement to that jurisdiction from the start. Records we prepare for Kotturpuram carry the geo-zone 600xx tag and coordinates 13.0186, 80.2461, which map each submission back to this locality. For TDS Notice Reply at PIN 600085, understanding the Mylapore Division's documentation norms removes most of the friction from the process.
Vendors and customers tied to the Kotturpuram MRTS Station network show up across the invoice trail we reconcile for Kotturpuram TDS Notice Reply clients. Freight and foot traffic from the Kotturpuram MRTS Station hub pull steady daily commerce through Kotturpuram, so there is rarely a quiet filing month in this premium residential with research institutions pocket. Document pickup near Kotturpuram MRTS is a same-hour errand for our Kotturpuram engagements rather than the half-day a typical Chennai client expects. Kotturpuram sustains a high flow of commerce for a premium residential with research institutions locality, and that flow is the raw material for the TDS Notice Reply files we close here.
The business mix in Kotturpuram centres on research, and that sector carries its own TDS Notice Reply quirks we plan for in advance. We have closed enough TDS Notice Reply files for research firms near Kotturpuram to know where the department usually probes. For a research business in Kotturpuram, the TDS Notice Reply scope is rarely generic; we tailor the checklist to how that sector actually transacts. The research firms we serve in Kotturpuram value a TDS Notice Reply partner who already understands their sector's compliance rhythm.
Our Kotturpuram TDS Notice Reply process is built to be predictable, documented, and on time, cycle after cycle. Turnaround for Kotturpuram TDS Notice Reply is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. From the first TDS Notice Reply cycle, a Kotturpuram engagement is set up to be audit-ready rather than reconstructed under pressure later. Fixed-fee scoping means a Kotturpuram business knows the TDS Notice Reply cost up front, with no surprise additions mid-engagement.
We treat Kotturpuram and Adyar as one catchment for TDS Notice Reply, which keeps documentation and turnaround consistent. Proximity to Adyar means a Kotturpuram engagement can extend across the locality cluster with no change in cadence. TDS Notice Reply clients in Adyar are handled by the same practitioners who run our Kotturpuram desk. A client relocating between Kotturpuram and Adyar keeps the same TDS Notice Reply file and the same team.
The TDS Notice Reply mistakes we see most in Kotturpuram are avoidable with disciplined intake, which our checklist enforces. The longer we serve Kotturpuram, the more precisely we predict where a TDS Notice Reply file needs attention. Patterns we track for Kotturpuram include residential documentation gaps, timing mismatches, and the questions the Mylapore Division tends to raise. Recurring gaps in Kotturpuram residential records are the first thing our TDS Notice Reply review closes out.
For a new business incorporating in Kotturpuram or shifting its principal place of business here, TDS Notice Reply setup is one of the first things to get right. Shifting principal place of business to Kotturpuram means updating jurisdiction to the Chennai South, and we manage the paperwork end-to-end. New research ventures in Kotturpuram lean on us to stand up TDS Notice Reply correctly before the first deadline rather than after a notice. Relocating a registered office into Kotturpuram (PIN 600085) changes the assessing division, and we handle that TDS Notice Reply transition cleanly.
Section 226(3) allows the AO to issue notice to debtors (banks, customers) of the deductor requiring them to pay the deductor's debts directly to the department. File Section 220(6) stay application immediately to halt the attachment; writ to Madras HC for release.
Show-cause reply, deductee Form 26A certificates, contracts/agreements clarifying the nature of payment, prior assessment orders for the same payment-type, CA opinion (if relied on), TDS challans, statement of facts, and a tabulated submission of Section 273B reasonable-cause grounds.
Yes, indirectly. Section 200A processing may surface short-payment, mismatch, Section 234E fee, and Section 201(1A) interest demands, which crystallise via Section 156 follow-up demand notice. The substantive Section 201 default itself requires a separate AO order.
TRACES is the deductor-side portal for filing statements, viewing defaults, downloading consolidated files for corrections, generating Form 16/16A, registering grievances, and tracking refunds. CPC-TDS at Vaishali, Ghaziabad operates the back-end processing per the Centralised Processing of Statements Scheme 2013.
File a reply to the show-cause invoking Section 273B reasonable-cause defence with documentary support; if penalty is levied, appeal under Section 246A(1)(q) before CIT(A) (NFAC); further appeal to ITAT Chennai bench; engage a Chennai TDS-specialist lawyer for higher courts.
FilingPro Chennai charges fixed fees by complexity tier — Section 200A intimation rectification from ₹4,500; Section 201 reply from ₹18,000; Section 271C/271H penalty defence from ₹25,000; appellate work before CIT(A) (NFAC) and ITAT priced per stage. Contact Mannady office for engagement.
What Kotturpuram clients want to know before signing: Closer to Kotturpuram, on the Adyar-Guindy corridor that passes through Kotturpuram.
Reading this guide locally — In Kotturpuram, in the premium residential with research institutions micro-market of Kotturpuram.
The TDS Reconciliation Analysis and Correction Enabling System (TRACES) is the operational interface through which CPC-TDS communicates with deductors. Sub-rule (2) of Rule 31A of the Income Tax Rules 1962 provides that every default identified during processing is recorded on TRACES with a downloadable Justification Report — a PDF and CSV deliverable that lists row-wise the challan, deductee PAN, section, deduction-amount, default-head and amount-in-default. The Justification Report carries indicative computations only; the binding figures are those in the Section 200A intimation and the consequential demand on the TRACES dashboard. The TRACES architecture follows the OECD Forum on Tax Administration's 2014 design template on digital-by-default tax-payer-services, mirrored in similar withholding-platforms in the United Kingdom (HMRC RTI) and Australia (ATO Single Touch Payroll).
The Indian TDS-default framework is more punitive than comparable OECD jurisdictions on the interest-rate and disallowance dimensions. Section 201(1A) charges interest at 1% per month on non-deduction and 1.5% per month on deduction-not-deposited — i.e. an effective annualised 12% and 18%. The OECD International VAT/GST Guidelines do not directly cover income-tax withholding, but the comparable HMRC PAYE-default interest in the United Kingdom is benchmarked against the Bank of England base rate plus 2.5 percentage points, currently in the 7-8% range. Australia's ATO general interest charge sits at 11.36%. The disallowance dimension is uniquely Indian — Section 40(a)(ia) disallows 30% of the expenditure (and 100% for non-resident payments under 40(a)(i)) in the deductor's own income, with no comparable provision in major OECD systems where withholding default is treated purely as a separate collection matter.
The Tax Deduction at Source mechanism in India under Chapter XVII-B of the Income Tax Act 1961 implements what the OECD framework calls a pay-as-you-earn collection design. It is to be noted that the policy goal traces to the Direct Taxes Enquiry Committee 1971 (Wanchoo Committee) recommendation that revenue collection be advanced to the point of accrual rather than the point of assessment, reducing tax arrears and broadening the information base. The Comptroller and Auditor General's 2017 performance audit on TDS administration observed that approximately 36% of direct-tax revenue is now collected at source, against an OECD-area average of roughly 60% for income subject to withholding. A TDS notice therefore performs a dual function — it is both a revenue-recovery instrument addressed to the deductor as the assessee-in-default under Section 201, and an information-correction instrument under Section 200A reconciling the deductor return with deductee credit claims in Form 26AS.
The Conso File (Consolidated File) is the deductor's quarterly statement as accepted on TRACES, downloadable for the purpose of corrections. The workflow is — first, download the Conso File and the Justification Report, second, identify the row-level mismatches, third, prepare a correction statement using NSDL's Return Preparation Utility, fourth, validate through the File Validation Utility, fifth, upload through the Online Correction option on TRACES. The correction-types C-1 to C-9 are addressable through this workflow except for fundamental challan-replacement which requires C-3 challan-addition. Sub-rule (5A) of Rule 31A provides the procedural anchor.
Where the Justification Report contains computational errors of the CPC-TDS — interest computed on wrong principal, fee computed for a period covered by CBDT extension, double-counting of the same default across heads — the Default Rectification Request is filed through TRACES. The request requires a written explanation supported by computation, challan copies and any CBDT instruction relied upon. The processing timeline is typically four to eight weeks. Where the rectification is rejected or partially accepted, the next escalation is the Section 154 application before the Assessing Officer (TDS) for the residual contested portion, followed by Section 246A appeal.
The TRACES design corresponds to the OECD Forum on Tax Administration's 2014 recommendations on digital-by-default tax-administration. Peer systems include HMRC's PAYE Real Time Information in the United Kingdom — though PAYE RTI is on-payment-event reporting rather than quarterly statement reconciliation — and the ATO's Single Touch Payroll in Australia. The Tax Administration of New Zealand operates PAYE through Inland Revenue's myIR portal. The Brazilian eSocial system is closest to the TRACES quarterly-reconciliation design. The OECD International Compliance Assurance Programme has published comparative material though no formal benchmarking on withholding-default frameworks specifically.
Sub-rule (1) of Rule 31 prescribes Form 16 for salary deduction certificates under Section 192 (Part A from TRACES, Part B from the employer), Form 16A for non-salary deduction certificates under Sections 193 to 196D, and Form 16B for Section 194-IA certificates on immovable-property purchase. Form 16C for 194-IB rent and Form 16D for 194M certain payments. The timelines under Rule 31(3) are — Form 16 by 15-Jun of the subsequent assessment year, Form 16A within fifteen days of the due date for the quarterly statement. Failure invites Section 272A(2)(g) penalty at ₹500 per day capped at the TDS amount.
Form 26AS, expanded post Finance Act 2020 under Rule 114-I, aggregates — TDS credit from deductor statements, TCS credit from collector statements, advance-tax and self-assessment-tax challans, refund issued, high-value transactions (now migrated to AIS), specified financial transactions and DTAA-relief claims. CBDT Notification 30/2020 expanded the scope. The 26AS feeds the deductee's return through the pre-fill mechanism. Mismatches between Form 16A and Form 26AS commonly arise on PAN-mapping (PAN typo at the deductor end), section-mismatch (deducted under wrong section), and challan-mapping issues. The deductee's reconciliation duty is now operationalised through AIS-Annual Information Statement.
The Annual Information Statement (AIS) introduced by CBDT Circular 8/2021 dated 26-May-2021 and operationalised through the Income Tax Department's compliance portal provides a comprehensive view of the taxpayer's financial transactions — including those reported by deductors, collectors, banks, mutual funds, registrars, GST authorities and other reporting entities. AIS supersedes the limited 26AS coverage on high-value transactions. The Taxpayer Information Summary (TIS) is the simplified subset. The OECD's pre-filled-return design template — operationalised in Denmark, Norway and Singapore — is the comparable international architecture. The AIS feedback mechanism enables the taxpayer to flag disputed entries, prompting reporter-side reconciliation.
Where the Section 154 application is rejected, the appellate route under Section 246A(1)(c) is available against the rectification order. The appeal can attack the underlying default order on merits as well as the rectification rejection. The Bombay HC in Indian Hume Pipe held that a rejection of 154 does not foreclose the underlying merits-challenge, and the Commissioner (Appeals) can entertain both. The procedural sequencing is — Section 200A intimation → Section 154 application → 154 order (acceptance / rejection) → Section 246A appeal to CIT(A) → Section 253 appeal to ITAT → Section 260A reference to HC. The limitation under 246A is 30 days from the order date.
Section 154 empowers the income-tax authority to rectify any order or intimation passed under the Act where there is a mistake apparent from the record. Sub-section (7) prescribes a four-year limit from the end of the financial year in which the order sought to be rectified was passed. The Supreme Court in T.S. Balaram ITO v Volkart Brothers held that a mistake apparent from the record is one that is obvious and patent — not one requiring extended argument. The application can be made by the assessee, or the authority may rectify on its own motion. The order on the application must be passed within six months from the end of the month in which the application is received.
The boundary between an apparent mistake (rectifiable under Section 154) and a debatable question of law (not rectifiable) has generated extensive jurisprudence. The Supreme Court in CIT v Hero Cycles held that a question of law on which two views are reasonably possible is not a mistake apparent from the record. Conversely, where the order ignores a binding precedent of the jurisdictional High Court or the Supreme Court delivered prior to the order date, the omission is rectifiable. The Madras HC in CIT v Maxopp Investment applied this distinction in a TDS-default context where a subsequent ruling on Section 194-I sub-heads was sought to be retrospectively applied.
What Kotturpuram clients usually ask next: Closer to Kotturpuram, for Kotturpuram's premium business segment that values fixed-fee compliance with senior-practitioner involvement.
Section 234E Fee is the fee of two hundred rupees per day, capped at the amount of tax deductible, leviable for delay in furnishing a quarterly statement under Section 200(3). The fee is automatically computed in the Section 200A intimation by virtue of clause (c) of sub-section (1), inserted with effect from the first day of June 2015.
Section 273B Reasonable Cause is the general defence available to a deductor against penalties under Sections 271C, 271CA, 271H and other listed provisions, where the person proves that there was reasonable cause for the failure. Reasonable cause is a question of fact and includes bona fide misinterpretation, illness, system failures and force majeure.
Section 220 Recovery Window is the thirty-day period prescribed under sub-section (1) of Section 220 for payment of a sum specified in a notice of demand under Section 156. Expiry of the window triggers interest at one per cent per month under sub-section (2) and renders the assessee in default for the purpose of recovery proceedings.
Section 220(2) Interest is the simple interest of one per cent for every month or part of a month from the day immediately following the end of the thirty-day Section 220(1) window. The interest runs independently of, and in addition to, Section 201(1A) interest already computed up to the date of the underlying intimation or order.
Section 220(6) Stay is the discretionary administrative stay grantable by the Assessing Officer to treat an assessee as not in default during the pendency of a first appeal under Section 246A. The Central Board of Direct Taxes ordinarily requires twenty per cent of the disputed demand as pre-deposit under Instruction 1914 and the 2017 Office Memorandum.
Section 201(1) First Proviso is the relief provision inserted with effect from the first day of July 2012, under which a deductor shall not be deemed to be an assessee in default if the deductee has filed return, included the receipt in computation of total income and paid the tax due. Relief is invoked through Form 26A under Rule 31ACB.
Section 40(a)(ia) Disallowance is the disallowance of thirty per cent of any sum paid or payable to a resident on which tax was deductible under Chapter XVII-B and has not been deducted, or deducted but not deposited within the Section 139(1) due date. Allowed in the year of subsequent payment under the first proviso.
Section 40(a)(ia) Second Proviso, inserted by the Finance Act 2012, extends the Form 26A mechanism of the first proviso to Section 201(1) into the disallowance arena — where the deductor is not deemed in default for the deductee's substantive compliance, the corresponding thirty per cent expense disallowance also stands negatived.
Section 40(a)(i) Disallowance is the full disallowance of interest, royalty, fees for technical services or other sums payable to a non-resident on which tax under Chapter XVII-B has not been deducted or deposited. Unlike clause (ia), the disallowance is one hundred per cent of the expense, although deduction is permitted in the year of subsequent payment.
Section 195 Liability is the obligation cast on any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or other sum chargeable to tax under the Act, to deduct income-tax thereon at the rates in force at the time of credit or payment. Section 195(2) furnishes the application route for nil or lower deduction.
Section 206AA Higher Rate is the higher-rate deduction obligation triggered where the deductee fails to furnish a valid permanent account number to the deductor. Tax is deducted at the rate prescribed under the relevant section, or at the rate in force, or at twenty per cent — whichever is the highest. Section 206AB extends a parallel scheme for non-filers.
Section 206AB Higher Rate, inserted by the Finance Act 2021, prescribes a higher-rate deduction where the deductee is a specified person — broadly, a person who has not furnished returns for the relevant assessment year preceding the year of deduction and whose aggregate TDS or TCS is fifty thousand rupees or more.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Kotturpuram businesses typically avoid these: Closer to Kotturpuram, the business activity radiating outward from IIT Madras and nearby commercial pockets, which is why for Kotturpuram's premium business segment that values fixed-fee compliance with senior-practitioner involvement.
How the local trade mix shapes this — In Kotturpuram, the business activity radiating outward from IIT Madras and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Kotturpuram engagements look the way they do: Closer to Kotturpuram, the business activity radiating outward from IIT Madras and nearby commercial pockets, which is why for Kotturpuram's premium business segment that values fixed-fee compliance with senior-practitioner involvement.
“Pre-01-Jun-2015 quarters had 234E fee aggregating ₹3,42,800 in Section 200A intimation. Filed grievance citing Fatehraj Singhvi (Kar HC 2016) and ITAT Chennai bench rulings. CPC-TDS Ghaziabad accepted; entire fee demand reduced to NIL on TRACES within 7 weeks.”
“Vendor PAN structurally invalid triggering 20% under Section 206AA on 194J professional payments. Filed Form 26A Annexure-A through our partner C.A. with vendor's ITR-V and tax payment proof; principal default of ₹18.4 lakh dropped on TRACES; only Section 201(1A) interest of ₹76,000 survived.”
“AO disallowed 30% of foreign-software AMC expense citing non-deduction under Section 195. Argued Engineering Analysis (SC 2021) — payment not royalty under India-Singapore DTAA Article 12. Faceless Assessment Unit accepted; ₹62 lakh disallowance deleted in Section 143(3) order.”
“Justification Report charged 201(1A)(i) interest till date of correction (28 months × 1%). Refiled Form 26A with deductee return date; interest period truncated to 9 months. Default reduced from ₹3.1 lakh to ₹98,000 — ₹2.1 lakh saved.”
“JCIT TDS issued 271H notice for incorrect 24Q Annexure II salary breakup. Filed reply citing reasonable cause under Section 273B — Eli Lilly (SC 2009) doctrine, payroll system migration, voluntary correction filed before notice. Penalty dropped in entirety.”
“Compulsory prosecution recommendation for non-deposit of TDS exceeding ₹25 lakh threshold over two FYs. Coordinated full deposit of TDS + 1.5% interest + 234E fee, filed compounding application under CBDT Guidelines 17-Oct-2024 with compounding fee at 2% per month. Pr. CCIT compounded; criminal proceedings closed.”
Common questions from Kotturpuram clients. Call 9566-068-468 for specific queries.
Across Kotturpuram we look after firms on Kotturpuram Bridge, Pasumpon Muthuramalingar Thevar Salai, RA Puram 2nd Main Road, TTK Road and Turnbulls Road as well as the Adyar Gate Club Road, Archbishop Mathias Road, Canal Bank Road and Chamiers Road corridors — local TDS Notice Reply without the cross-city travel.
Professional TDS Notice Reply in Kotturpuram, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.