TDS Notice Reply cadence for Thoraipakkam firms near Thoraipakkam Bus Stop — with same-day acknowledgement delivery
TDS Notice Reply for it corridor residential and retail businesses across the Thoraipakkam pocket near Thoraipakkam Junction with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
The second proviso to Section 40(a)(ia) (inserted by Finance Act 2012, w.e.f. AY 2013-14) provides that if the deductor is not deemed to be in default under the first proviso to Section 201(1) (i.e. payee has filed return and paid tax and Form 26A is filed), then the deductor is deemed to have deducted and paid the tax on the date of filing of return by the payee — and consequently no Section 40(a)(ia) disallowance arises. This is a powerful defence: Form 26A killing not just the 201 default but also the 30% expense disallowance.
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Expert TDS Notice Reply in Thoraipakkam — qualified professionals, 15+ years experience, zero-penalty track record.
Once Form 26A is accepted on TRACES, the second proviso to Section 40(a)(ia) is invoked in the deductor's Section 143(3) assessment to defeat the 30% expense disallowance — Form 26A pulls double duty for Thoraipakkam clients.
Our team handles every Online Correction category — C-1 challan correction, C-2 add challan, C-3 personal info, C-4 salary detail, C-5 deductee detail, C-6 row movement, C-7 PAN-Aadhaar, C-8 add challan with row, C-9 PAN correction. Conso File downloaded, corrected, validated through FVU and uploaded same day.
Where the underlying statement is correct but CPC-TDS has wrongly raised default — challan paid but not visible due to OLTAS / BIN issue, double-counted interest — Default Rectification Request is raised on TRACES; CPC-TDS Ghaziabad responds in 30-45 days.
For Section 195 short-deduction on software / cloud / SaaS payments to non-residents, Engineering Analysis Centre of Excellence v. CIT [2021] 432 ITR 471 (SC) is invoked — payment is not royalty under DTAA Article 12, no TDS obligation, no 201 default, no 40(a)(i) disallowance.
Short-deduction defaults under Section 206AB are defended by producing the dated Compliance Check screenshot from the Reporting Portal proving the deductee was NOT a specified person at the time of payment. Status snapshot is the dispositive evidence.
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.
Every TDS Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Thoraipakkam businesses operate where the business activity radiating outward from OMR Toll Plaza and nearby commercial pockets, and with quick access via Thoraipakkam Bus Stop and feeder routes connecting Thoraipakkam to the rest of Chennai.
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Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Thoraipakkam businesses operate where the cluster of it services, e-commerce, residential businesses that defines Thoraipakkam's commercial fabric.
Deadline pressure points we see in Thoraipakkam: Closer to Thoraipakkam, for Thoraipakkam IT-services firms managing export-LUT cycles alongside payroll and TDS.
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.
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.
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 (3) of Section 201, as substituted by the Finance Act 2014 and amended by the Finance Act 2022, provides that no order under sub-section (1) shall be passed at any time after the expiry of seven years from the end of the financial year in which payment is made or credit is given, or two years from the end of the financial year in which the correction statement is delivered, whichever is later. It is to be noted that the seven-year outer ceiling, extended from six years by the Finance Act 2022, applies to all pending and future proceedings, subject to the saving provision in the Explanation.
View sourceRule 31ACB prescribes Form 26A as the certificate from an accountant under the first proviso to sub-section (1) of Section 201, certifying that the deductee has furnished a return under Section 139, has taken into account the receipt for the computation of income and has paid the tax due thereon. Sub-rule (2) requires the certificate to be furnished electronically through the TRACES portal, accompanied by Annexure A from the chartered accountant. It is to be noted that the certificate, once accepted, extinguishes both the Section 201(1) default and, by virtue of the second proviso to Section 40(a)(ia), the corresponding disallowance.
View sourceThoraipakkam (PIN 600097) falls under the Mylapore Division of the Chennai South, the jurisdiction that handles statutory matters for businesses at this PIN. Records we prepare for Thoraipakkam carry the geo-zone 600xx tag and coordinates 12.9381, 80.2390, which map each submission back to this locality. Businesses registered in Thoraipakkam share the Chennai South jurisdiction, and their statutory matters route through the same Mylapore Division each time. Because PIN 600097 sits inside the Chennai South jurisdiction, the handling office for Thoraipakkam stays consistent across years, which matters when filings or approvals span cycles.
The it corridor residential and retail mix of Thoraipakkam shapes what lands in our workpapers — a blend of retail activity and the commercial pulse around Thoraipakkam Junction. Thoraipakkam reads as a it corridor residential and retail pocket with high commercial activity, anchored around Thoraipakkam Junction and fed by the Thoraipakkam Bus Stop corridor. Each TDS Notice Reply cycle for Thoraipakkam reflects its commercial rhythm — invoices generated near Thoraipakkam Junction, expenses routed through the Thoraipakkam Bus Stop freight network. Thoraipakkam sustains a high flow of commerce for a it corridor residential and retail locality, and that flow is the raw material for the TDS Notice Reply files we close here.
For a retail business in Thoraipakkam, the TDS Notice Reply scope is rarely generic; we tailor the checklist to how that sector actually transacts. Because Thoraipakkam hosts a cluster of retail businesses, we benchmark each new TDS Notice Reply engagement against patterns we already track for the locality. The business mix in Thoraipakkam centres on retail, and that sector carries its own TDS Notice Reply quirks we plan for in advance. Mixed retail activity across Thoraipakkam means our TDS Notice Reply team keeps sector playbooks ready rather than improvising per client.
The qualified-review step on every Thoraipakkam TDS Notice Reply file is where errors get caught before they reach the portal. Every TDS Notice Reply file we open for Thoraipakkam is reconciled, reviewed by a qualified practitioner, and archived for seven years. Turnaround for Thoraipakkam TDS Notice Reply is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Working papers for Thoraipakkam TDS Notice Reply engagements stay archived and retrievable, which makes any later notice or query straightforward to answer.
Serving Thoraipakkam and Kandanchavadi from one team keeps TDS Notice Reply turnaround identical across the cluster. Businesses straddling Thoraipakkam and Kandanchavadi get a single TDS Notice Reply point of contact rather than two. We treat Thoraipakkam and Kandanchavadi as one catchment for TDS Notice Reply, which keeps documentation and turnaround consistent. Group companies spread across Thoraipakkam and Kandanchavadi consolidate their TDS Notice Reply under one engagement with us.
Because we work repeatedly across Thoraipakkam, we can benchmark a new client's TDS Notice Reply position against the locality norm. Each engagement in Thoraipakkam adds to a record of what the Chennai South jurisdiction expects, sharpening the next TDS Notice Reply file. The longer we serve Thoraipakkam, the more precisely we predict where a TDS Notice Reply file needs attention. Over several cycles in Thoraipakkam, the recurring TDS Notice Reply issues cluster around a predictable short list we screen for early.
Shifting principal place of business to Thoraipakkam means updating jurisdiction to the Chennai South, and we manage the paperwork end-to-end. Incorporating in Thoraipakkam comes with jurisdiction, registration and TDS Notice Reply steps that we sequence so nothing stalls the launch. For a new business incorporating in Thoraipakkam or shifting its principal place of business here, TDS Notice Reply setup is one of the first things to get right. We onboard new Thoraipakkam entities onto a TDS Notice Reply cadence that is audit-ready from the very first cycle.
Yes. Compounding under Section 279(2) read with CBDT Guidelines dated 17 Oct 2024 is available. Compounding fee is 3 per cent of TDS for first offence, 5 per cent for subsequent. Pay full principal TDS, Section 201(1A) interest, Section 234E fee, then apply.
The Madras HC has consistently held that Section 201(3) is a jurisdictional limit; orders beyond the seven-year window (six years pre-Finance (No. 2) Act 2024) are without authority of law. Limitation defence is preserved even where merits are weak.
Obtain Tax Residency Certificate (TRC) from the non-resident's home country, obtain Form 10F (now electronically generated mandatorily), file Form 15CA-15CB chartered accountant certificate, apply the DTAA rate per Section 90(2) where more beneficial than domestic law.
Form 26A is a CA certificate under Rule 31ACB confirming that the deductee has filed return and paid tax on the income on which you failed to deduct TDS. Obtain from deductee's CA, upload on TRACES; this drops your primary Section 201 liability.
Yes. File a rectification application under Section 154 before CPC-TDS within four years from the end of the financial year in which the intimation is issued. Common rectifiable errors include challan mismatches, deductee-PAN errors, and interest computation discrepancies.
The proviso to Section 200A(1) requires the intimation to be issued within one year from the end of the financial year in which the TDS statement is filed. Intimations beyond this period are without statutory authority and may be challenged.
What Thoraipakkam clients want to know before signing: Closer to Thoraipakkam, in the it corridor residential and retail micro-market of Thoraipakkam.
Reading this guide locally — Thoraipakkam businesses operate where around the OMR Toll Plaza catchment of Thoraipakkam.
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.
Section 206C(1H) (effective 01-Oct-2020) places the tax-collection obligation at 0.1% on the seller whose turnover exceeds ₹10 crore. Section 194Q (effective 01-Jul-2021) places the tax-deduction obligation at 0.1% on the buyer. Where both provisions could apply on the same transaction, sub-section (5) of Section 194Q gives Section 194Q priority — i.e. once the buyer is obliged to deduct under 194Q, the seller is not obliged to collect under 206C(1H). CBDT Circular 13/2021 Q3 spells out the priority. The practical fail-mode is when the buyer mis-classifies its 44AB threshold and the seller has not relied on a 206C(1H)-non-collection declaration.
Sub-section (3) of Section 194Q provides certain exclusions including transactions on which tax is collectible under 206C (other than 206C(1H)) and transactions on which tax is deductible under any other provision. CBDT Circular 13/2021 clarifies that purchases from a non-resident (where Section 195 applies) and purchases of services (not goods) are outside 194Q scope. The SEZ-goods question — whether purchases from a SEZ unit attract 194Q — turned on the Tamil Nadu AAR ruling and CBDT FAQ that treats SEZ-to-DTA supply as a domestic supply for 194Q purposes. The export-from-DTA-to-SEZ flow is outside 194Q as it is a zero-rated supply.
The 194Q ledger should reconcile with the GSTR-2B inward register and the buyer's purchase-ledger. Mismatches commonly arise where — first, the 194Q is computed on PAN-based aggregation while GSTR-2B is GSTIN-based (multi-GSTIN seller spread across States), second, where credit-notes were issued post-deduction reducing the seller's invoice value, and third, where advance-payments triggered 194Q without subsequent goods receipt. Where the buyer has not deducted, the Form 26A route on the seller's offering of income is available — the 30% disallowance under Section 40(a)(ia) attaches on the gross-procurement value, not the 0.1% TDS amount, making the disallowance disproportionate to the underlying tax-take.
The Justification Report generated by TRACES carries fifteen default-head categories — short payment, short deduction, late payment of TDS, late deduction, late filing of statement, late filing under 234E, interest u/s 201(1A) on short deduction, interest u/s 201(1A) on short payment, additional interest on late payment, additional interest on short deduction, late payment of tax — interest under 220, interest reported in statement-mismatch, non-deduction by virtue of certificate-quoted-without-202S match, and PAN-error default. Each row carries the BSR code, challan-serial-number, date of deposit, deductee PAN, section, deducted-amount, deductible-amount and the default-amount. Reading the JR row-by-row is the foundational analytical step.
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 common mismatch patterns between deductor-Form 16A, deductee-26AS and AIS are — first, PAN typo at the deductor end causing the credit to land in a wrong PAN (corrected via Online Correction C-5 or C-6), second, section-mismatch where 194J was deducted but reported as 194C (Online Correction C-7 modifies the section, but requires deductee NOC where it changes the section to a higher rate), third, timing mismatch where the deduction was reported in Q3 but the deductee is claiming in Q4 of the same financial year (the AY-level aggregation reconciles this), and fourth, BIN-mismatch in government-deductor cases (resolved through the AIN-DDO reconciliation).
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.
What Thoraipakkam clients usually ask next: Closer to Thoraipakkam, for Thoraipakkam IT-services firms managing export-LUT cycles alongside payroll and TDS.
Default Rectification Request or DRR is raised on TRACES against an erroneous default flagged by CPC-TDS where the underlying statement is already correct — typically challan-paid-but-not-visible due to BIN mismatch, OLTAS sync delay, or system computation errors. Unlike Online Correction, no fresh statement is filed; only the default tag is rectified.
Form 26A Annexure-A is the Chartered Accountant certificate filed online through TRACES under Rule 31ACB read with the first proviso to Section 201(1) certifying that the resident payee has filed his Section 139 return, taken the receipt into account and paid the tax. It wipes out principal short-deduction default but Section 201(1A)(i) interest survives.
Section 201(1A)(i) Interest is the one per cent per month interest charged from the date tax was deductible to the date it was actually deducted, payable by a deductor who has failed to deduct TDS. It survives even after Form 26A relief and runs until the deductee's return-filing date per the proviso to the sub-section.
Section 201(1A)(ii) Interest is the one-and-a-half per cent per month interest charged from the date of deduction to the date of deposit, payable by a deductor who deducted TDS but failed to deposit it on time. It is not relieved by Form 26A since the deductor has admitted holding government money and remains payable in full.
Section 234E Late-Filing Fee is the levy of two hundred rupees per day for every day the TDS statement is filed after the Section 200(3) due date, capped at the TDS amount. Section 200A(1)(c) authorising the 234E adjustment through Section 200A intimation was inserted only w.e.f. 01-Jun-2015 by Finance Act 2015 — pre-amendment levies are quashable on Fatehraj Singhvi.
Section 271H Penalty is the ten-thousand-to-one-lakh-rupee penalty for failure to file a TDS statement or for filing an incorrect statement. Section 271H(3) gives full immunity where the deductor deposits the TDS, applicable interest and Section 234E fee, and files the statement, within one year of the due date.
Section 276B Prosecution is the criminal prosecution provision for failure to pay deducted TDS to the credit of the Central Government — imprisonment from three months to seven years with fine. Compounding is available under CBDT Guidelines dated 17-Oct-2024 on payment of admitted tax, interest, fee and compounding fee at two per cent per month on the principal TDS for the default period.
Section 206AA is the higher-rate deduction provision triggered when the payee does not furnish PAN, or furnishes a structurally invalid PAN, or has an inoperative PAN-Aadhaar status. TDS is deducted at the higher of the rate in force, the rate specified in the relevant section, or twenty per cent. It overrides DTAA rates per Bosch (Bangalore ITAT 2018) line.
Section 206AB Compliance Check is the higher-rate deduction at twice the applicable rate or five per cent (whichever is higher) on payments to specified persons who have not filed ITR for the prior assessment year and have aggregate TDS or TCS of fifty thousand rupees or more. Compliance Check facility on the income-tax portal lets the deductor verify status before each payment.
PAN-Aadhaar Inoperative Status arises where the PAN holder has failed to link Aadhaar by the deadline prescribed in CBDT Circular 3 of 2023. An inoperative PAN is treated as if PAN has not been furnished, triggering Section 206AA twenty per cent. Linking after the deadline cures the status only prospectively per CBDT Circular 6 of 2024.
BIN or Book Identification Number is the seven-digit number generated for government deductors who pay TDS through book adjustment rather than challan. It is reported in Form 24G by the Accounts Officer and quoted in the Form 24Q / 26Q deductor entry. BIN mismatches between Form 24G and the TDS statement are a common Default Rectification Request scenario.
CIN or Challan Identification Number is the combined identifier of BSR Code (7 digits) + Date of Deposit (DDMMYYYY) + Challan Serial Number (5 digits) printed on the bank counterfoil for an OLTAS challan. It is the primary reference for challan tagging in TDS statements through Online Correction Category C-2.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Thoraipakkam businesses typically avoid these: Closer to Thoraipakkam, the business activity radiating outward from OMR Toll Plaza and nearby commercial pockets, which is why for Thoraipakkam IT-services firms managing export-LUT cycles alongside payroll and TDS.
How the local trade mix shapes this — Thoraipakkam businesses operate where the business activity radiating outward from OMR Toll Plaza and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Thoraipakkam engagements look the way they do: Closer to Thoraipakkam, the cluster of it services, e-commerce, residential businesses that defines Thoraipakkam's commercial fabric, which is why for Thoraipakkam IT-services firms managing export-LUT cycles alongside payroll and TDS.
“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 Thoraipakkam clients. Call 9566-068-468 for specific queries.
Our TDS Notice Reply clients in Thoraipakkam are spread right across the locality — along Eshwaran Koil Street, Eswaran Kovil Street, Kumaran Kudil Main Road, Pillaiyar Kovil Street and Raju Nagar 3rd Street, and through the Raju Nagar 6th Street, Sakthi Srinivasan Salai Main Road, Secretariat Colony Main Road and Subramanya Nagar Street Road business stretches — so wherever your premises sit, expert help is close by.
Professional TDS Notice Reply in Thoraipakkam, 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.