Qualified TDS Notice Reply for Nerkundram (PIN 600107) and adjacent Vanagram — handled by a qualified, in-house team
Nerkundram residential and retail units around Nerkundram Bus Stop with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
Section 197 read with Rule 28 allows a payee to apply in Form 13 to the AO for a certificate authorising lower or nil TDS where the payee's estimated tax liability justifies it. The certificate is prospective only — once issued, the deductor relies on it for that specific deductor-deductee-section combination. It cannot regularise past short-deduction defaults retrospectively but is the strategic tool for future quarters where the deductee's effective rate is structurally lower than the statutory TDS rate.
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Expert TDS Notice Reply in Nerkundram — qualified professionals, 15+ years experience, zero-penalty track record.
Where non-deposit of TDS exceeds ₹25 lakh threshold triggering compulsory prosecution under Section 276B, we coordinate full deposit of TDS + 1.5% interest, file compounding application under the latest CBDT Compounding Guidelines dated 17-Oct-2024 — criminal proceedings closed before trial commencement.
Our team has handled TDS defaults since the TRACES portal launch in 2012-13 — over 200 Nerkundram 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 Nerkundram 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 Nerkundram clients.
Every TDS Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Nerkundram, Nerkundram's mix of neighbourhood retail standalone restaurants and emerging IT-workforce housing; with quick connectivity via the Nerkundram-Maduravoyal bypass and the inner CMBT-Koyambedu loop.
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Deadlines in this neighbourhood — In Nerkundram, Nerkundram's mix of neighbourhood retail standalone restaurants and emerging IT-workforce housing.
Deadline pressure points we see in Nerkundram: For Nerkundram engagements specifically — for Nerkundram businesses balancing tight margins with growing compliance footprints.
Carries collectee-wise particulars of tax collected under Section 206C, covering scrap, timber, motor vehicles, foreign remittance and overseas tour package items.
Issued to salaried employees evidencing tax deducted under Section 192, carrying Part A from TRACES and Part B with detailed salary computation.
Issued to deductees evidencing tax deducted on payments other than salary, downloaded from TRACES with verifiable certificate-number for credit reconciliation.
Consolidated tax credit statement reflecting tax deducted, tax collected, advance and self-assessment tax paid, refunds and high-value transactions, accessed via the e-filing portal.
Issued to collectees by the collector under Section 206C(5), downloaded from TRACES, evidencing the amount collected and deposited.
Used to deposit tax deducted at source and tax collected at source to the credit of the Central Government, with separate codes for company and non-company deductees.
Filed by the recipient to the jurisdictional Assessing Officer (TDS) to obtain a certificate for nil or lower deduction where the recipient's estimated tax liability so justifies.
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.
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 (1A) of Section 201 prescribes simple interest at one per cent for every month or part of a month from the date on which such tax was deductible to the date on which it is deducted, and at one and one-half per cent for every month or part of a month from the date on which it was deducted to the date on which it is actually paid. It is to be noted that the second proviso truncates the one per cent leg up to the date on which the deductee furnishes the return under Section 139, where the first proviso to sub-section (1) is invoked through Form 26A. Sub-section (1A) is mandatory and not subject to assessing officer discretion.
View sourceSub-section (1) of Section 154 empowers an income-tax authority to amend, with a view to rectifying any mistake apparent from the record, any order passed by it under the Act or any intimation or deemed intimation under Section 143(1) or Section 200A(1). Sub-section (7) prescribes an outer limit of four years from the end of the financial year in which the order sought to be amended was passed. It is to be noted that the scope of mistake apparent from the record is narrower than error of law, and is confined to mistakes that are obvious and patent on a plain reading of the record.
View sourceRule 31A of the Income-tax Rules 1962 prescribes the form, manner and time within which a deductor shall deliver the quarterly statement under Section 200(3). Sub-rule (2) provides the cut-offs — the thirty-first day of July, the thirty-first day of October, the thirty-first day of January and the thirty-first day of May for the four quarters of the financial year. Sub-rule (4) requires furnishing of valid permanent account numbers, challan particulars and deduction-wise details. It is to be noted that incorrect quoting of permanent account numbers triggers the higher-rate deduction obligation under Section 206AA.
View sourceFor TDS Notice Reply at PIN 600107, understanding the Poonamallee Division's documentation norms removes most of the friction from the process. Businesses registered in Nerkundram share the Chennai West jurisdiction, and their statutory matters route through the same Poonamallee Division each time. Because PIN 600107 sits inside the Chennai West jurisdiction, the handling office for Nerkundram stays consistent across years, which matters when filings or approvals span cycles. Every Nerkundram engagement we open begins with the basics: PIN 600107, the Poonamallee Division, and the coordinates 13.0596, 80.1855 that anchor the locality.
Most commerce in Nerkundram — invoices, expenses, purchases and statutory records — eventually surfaces in the TDS Notice Reply working file we maintain for clients here. Each TDS Notice Reply cycle for Nerkundram reflects its commercial rhythm — invoices generated near Mount Poonamallee Road, expenses routed through the Nerkundram Bus Stop freight network. Freight and foot traffic from the Nerkundram Bus Stop hub pull steady daily commerce through Nerkundram, so there is rarely a quiet filing month in this residential with growing retail pocket. Nerkundram sustains a medium flow of commerce for a residential with growing retail locality, and that flow is the raw material for the TDS Notice Reply files we close here.
We have closed enough TDS Notice Reply files for retail firms near Nerkundram to know where the department usually probes. Because Nerkundram hosts a cluster of retail businesses, we benchmark each new TDS Notice Reply engagement against patterns we already track for the locality. TDS Notice Reply for retail businesses in Nerkundram hinges on getting the sector's recurring entries right the first time. Mixed retail activity across Nerkundram means our TDS Notice Reply team keeps sector playbooks ready rather than improvising per client.
Turnaround for Nerkundram TDS Notice Reply is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. The Nerkundram TDS Notice Reply workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Working papers for Nerkundram TDS Notice Reply engagements stay archived and retrievable, which makes any later notice or query straightforward to answer. Our Nerkundram TDS Notice Reply process is built to be predictable, documented, and on time, cycle after cycle.
Coverage from Nerkundram naturally extends to Vanagram, so group entities across the area share one TDS Notice Reply workflow. TDS Notice Reply clients in Vanagram are handled by the same practitioners who run our Nerkundram desk. From the same Nerkundram team we also serve Vanagram and other nearby localities without re-onboarding clients. We treat Nerkundram and Vanagram as one catchment for TDS Notice Reply, which keeps documentation and turnaround consistent.
Patterns we track for Nerkundram include small industries documentation gaps, timing mismatches, and the questions the Poonamallee Division tends to raise. Sector signals in Nerkundram — seasonal small industries swings and peak-period volumes — shape how we schedule TDS Notice Reply work. Recurring gaps in Nerkundram small industries records are the first thing our TDS Notice Reply review closes out. Each engagement in Nerkundram adds to a record of what the Chennai West jurisdiction expects, sharpening the next TDS Notice Reply file.
A startup setting up near Nerkundram Bus Stop in Nerkundram gets a TDS Notice Reply foundation built for the Poonamallee Division from day one. Shifting principal place of business to Nerkundram means updating jurisdiction to the Chennai West, and we manage the paperwork end-to-end. For a new business incorporating in Nerkundram or shifting its principal place of business here, TDS Notice Reply setup is one of the first things to get right. We onboard new Nerkundram entities onto a TDS Notice Reply cadence that is audit-ready from the very first cycle.
Section 200A is a computer-processed summary intimation issued by CPC-TDS after statement processing. Section 201 is a quasi-judicial order issued by the jurisdictional AO (TDS) treating the deductor as an assessee-in-default after a show-cause and hearing under natural-justice principles.
Under Section 201(3) as substituted by Finance (No. 2) Act 2024, the AO must pass the Section 201 order within seven years from the end of the financial year in which the payment is made or credit is given to the deductee.
Appeal lies under Section 246A(1)(ha) before the CIT(A) operating through the National Faceless Appeal Centre within 30 days of the order. Further appeal lies to ITAT under Section 253 and to Madras High Court under Section 260A on substantial questions of law.
Yes. Under the first proviso to Section 201(1) read with Rule 31ACB, if the deductee has filed its return, disclosed the income and paid tax, you obtain a CA certificate in Form 26A and upload on TRACES. Primary Section 201 liability is then dropped.
The Supreme Court in CIT v Hindustan Coca-Cola Beverages P Ltd held that once the deductee has paid the tax on the income, the deductor cannot be treated as an assessee-in-default for the same amount. Form 26A operationalises this principle under Rule 31ACB.
The Supreme Court in GE India Technology Centre v CIT held that Section 195 TDS obligation arises only where the sum payable is chargeable to tax in India. If the income is not chargeable under domestic law or under a DTAA, no Section 195 deduction is required.
What Nerkundram clients want to know before signing: For Nerkundram engagements specifically — across Nerkundram's mid-density residential and small-trade neighbourhoods.
Reading this guide locally — In Nerkundram, within Nerkundram's compact commercial belt along Nerkundram Pathai.
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.
TDS communications received by Chennai deductors broadly fall into five categories distinguishable by their statutory anchor. First, Section 200A(1) intimations are issued by the Centralised Processing Cell-TDS at Vaishali Ghaziabad on prima-facie defaults identified during return-processing. Second, Section 201(1) default orders are issued by jurisdictional Assessing Officer (TDS) on substantive non-deduction or short-deduction post-enquiry. Third, Section 234E demand notices arise from late-filing fee at ₹200 per day of delay. Fourth, Section 271H penalty notices follow non-filing exceeding one year or false-particulars. Fifth, Section 220 recovery and Section 221 penalty notices follow non-payment beyond 30 days. Each category invokes a distinct response framework, distinct limitation period and distinct appellate route — conflating them is the single most common defence error observed in the Madras ITAT TDS-Bench rulings since 2018.
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 original Section 200A(2) prescribed that processing be completed within one year from the end of the financial year in which the statement was filed. Finance Act 2022 substituted this with the wider Section 153 framework. Section 201(3) however carries its own time-bar — a Section 201 order for failure-to-deduct cannot be passed beyond seven years from the end of the financial year (post Finance Act 2014 — earlier two/six year window with intermediate amendments). The Supreme Court in NHPC Ltd held that the Section 201(3) limitation is jurisdictional and a default order issued beyond the period is a nullity. CBDT Instruction F.No.275 of 2014 provides procedural guidance on limitation tracking.
Sub-section (1) of Section 200A provides that where a statement of tax deducted at source has been made by any person under Section 200, such statement shall be processed by computing — clause (a) tax deductible, clause (b) interest under Section 201(1A) up to the date of processing, and clause (c) fee under Section 234E. The intimation thereafter sets out the sum payable or refundable. It is to be noted that Section 200A is a summary-processing provision — the Bombay High Court in Vodafone Cellular Ltd v ACIT clarified that prima-facie adjustments alone are permissible at this stage; substantive disputes on chargeability or rate must be addressed under Section 201 read with Section 156. The one-year limitation under Section 200A(2) — earlier provision — was relaxed to a longer window post Finance Act 2022 amendments.
Sub-section (3) of Section 200A read with Rule 31A(5) provides for the deductor to file a correction statement. The TRACES Online Correction module supports nine correction-types — C-1 personal information, C-2 challan correction, C-3 challan addition, C-4 movement of deductees, C-5 PAN correction, C-6 PAN correction with verification, C-7 add-modify deductee, C-8 challan-deductee re-mapping, and C-9 lower-deduction-certificate update. Where the default is a data-mismatch (challan unmapped, deductee PAN typo, BIN error) the Online Correction route closes the default without merits-engagement. Where the default is substantive — under-rate, mis-section, non-chargeability — the reply must be filed on merits under the linked Section 154 rectification framework or by appeal under Section 246A.
Section 273B provides a reasonable-cause umbrella defence applicable to Section 271H and certain other penalty provisions. The Supreme Court in Hindustan Steel v State of Orissa established that penalty cannot be imposed for technical or venial breach where the assessee acted bona fide. Karnataka HC in CIT v Mascon Multi-Services and Madras HC in CIT v Universal Trade Links applied the doctrine to TDS-deduction-shortfall scenarios where the deductor relied on a beneficial interpretation supported by an Authority for Advance Rulings determination or a tribunal precedent. The defence is fact-intensive — bona fides must be demonstrated through contemporaneous documentation rather than reconstruction.
Section 201 distinguishes — though not always explicitly — between non-deduction (no TDS deducted at all), short-deduction (TDS deducted at a rate or amount lower than what was required), late-deduction (TDS deducted after the prescribed time), and non-deposit (TDS deducted but not deposited with the exchequer). The interest-rate under Section 201(1A) is 1% per month for non-deduction and short-deduction, and 1.5% per month for the deduction-not-deposited category. The disallowance under Section 40(a)(ia) attaches only to non-deduction and non-deposit categories — short-deduction by rate does not invite disallowance per the Calcutta High Court ruling in S.K. Tekriwal, since-followed by multiple benches.
Sub-section (1) of Section 201 provides that where any person, including the principal officer of a company, who is required to deduct tax at source does not deduct, or after such deduction fails to pay, the whole or any part of the tax, such person shall be deemed to be an assessee in default in respect of the tax. The Supreme Court in CIT v Eli Lilly & Co India observed that the deeming fiction operates only when there is a primary failure on the part of the deductor — a benign deductor who has acted on a reasonable interpretation of the law cannot be visited with the deemed-default tag. The proviso to Section 201(1) inserted by Finance Act 2012 carves out a relief where the deductee has filed return and paid tax — operationalised through Form 26A.
The Karnataka HC in Fatehraj Singhvi v Union of India held that prior to the insertion of clause (c) in Section 200A(1) by Finance Act 2015 effective 01-Jun-2015, there was no enabling mechanism for CPC-TDS to levy Section 234E fee through a Section 200A intimation. The clause-(c) insertion was prospective only — fees raised on quarterly statements pertaining to periods before 01-Jun-2015 are therefore liable to be set aside. The Allahabad HC in Sushila Devi Pyala followed Fatehraj Singhvi. The Gujarat HC in Rajesh Kourani took a contrary view holding that Section 234E itself was the charging provision and 200A(1)(c) was merely procedural. The Madras HC has not authoritatively pronounced.
Sub-section (3) of Section 234E provides that the fee shall not exceed the amount of tax deductible or collectible. The cap operates at the statement-level, not at the deductee-level — Mumbai ITAT in Sonal Vyas v ITO held that where the quarterly TDS deductible is ₹1.2 lakh and the delay-days × ₹200 computes to ₹1.8 lakh, the fee is capped at ₹1.2 lakh. Computational disputes commonly arise on the day-count — whether the delay is counted from the original due-date or from any extended date notified by CBDT under press-release. The conservative position is to count from the original due-date and seek reduction citing the extension order on merits.
Since Section 234E fee is levied via Section 200A intimation, the rectification remedy under Section 154 is available where the levy contains a mistake apparent from the record. Such mistakes include — fee levied for the period prior to 01-Jun-2015 (post Fatehraj Singhvi where applicable bench), fee exceeding the tax-deductible cap, fee levied where the statement was filed within the due-date but acknowledged late on TRACES owing to portal failure, and fee continued despite a notified CBDT extension. The Section 154 application must be filed within four years from the end of the financial year in which the order was passed. Where 154 is rejected, the appeal route under Section 246A is available.
What Nerkundram clients usually ask next: For Nerkundram engagements specifically — for Nerkundram businesses balancing tight margins with growing compliance footprints.
Section 156 Notice of Demand is the formal notice issued upon any sum becoming payable in consequence of an order under the Act. The notice quantifies the demand and triggers the thirty-day pay-or-respond window under Section 220(1). Failure to pay within this window attracts interest under Section 220(2) at one per cent per month.
Section 271H Penalty is the discretionary penalty leviable on a person who fails to file the quarterly statement under Section 200(3) within the prescribed time, or who furnishes incorrect information in the statement. The penalty ranges from ten thousand rupees to one lakh rupees. Sub-section (3) furnishes a one-year immunity window.
Section 271C Penalty is the penalty equal to the amount of tax not deducted, leviable on a person who fails to deduct the whole or any part of the tax as required by Chapter XVII-B. The Supreme Court has held in US Technologies (2023) that the provision does not extend to delayed payment of tax already deducted.
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.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Nerkundram businesses typically avoid these: For Nerkundram engagements specifically — the cluster of small traders coaching centres and family-run retail outlets that defines Nerkundram's commercial fabric; for Nerkundram businesses balancing tight margins with growing compliance footprints.
How the local trade mix shapes this — In Nerkundram, the dense set of micro and small enterprises operating from Bharath Nagar Defence Colony and AGS Park.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Nerkundram engagements look the way they do: For Nerkundram engagements specifically — the cluster of small traders coaching centres and family-run retail outlets that defines Nerkundram's commercial fabric; for Nerkundram businesses balancing tight margins with growing compliance footprints.
“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 Nerkundram clients. Call 9566-068-468 for specific queries.
Across Nerkundram we look after firms on Kaliamman Koil Street, Mettukuppam Main road, Sri Devi Kuppam Main Road, C.D.N Nagar 1st Street and Dayasadan Salai as well as the Gandhi Road, Gandhi nagar main Road, Indira Gandhi Road and Kamarajar Salai corridors — local TDS Notice Reply without the cross-city travel.
Professional TDS Notice Reply in Nerkundram, 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.