TDS Notice Reply cadence for Velachery firms near Velachery MRTS — and a zero-penalty filing record
Velachery it services and retail units around Phoenix Marketcity by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.
Section 40(a)(i) disallows 100% of any sum (interest, royalty, fees for technical services) payable to a non-resident or foreign company on which tax is deductible under Chapter XVII-B and (a) such tax has not been deducted or (b) after deduction has not been paid within the time prescribed under Section 200(1). Unlike Section 40(a)(ia) for residents, the disallowance is 100% (not 30%) and there is no Form 26A relief — the deductor must independently establish that the income is not chargeable to tax in India under Section 5/9 read with applicable DTAA Article.
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Expert TDS Notice Reply in Velachery — qualified professionals, 15+ years experience, zero-penalty track record.
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 Velachery 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%.
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 Velachery 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.
Every TDS Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Velachery, the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets; with quick access via Velachery MRTS and feeder routes connecting Velachery to the rest of Chennai.
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Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Velachery, the cluster of it services, retail, hospitality businesses that defines Velachery's commercial fabric.
Deadline pressure points we see in Velachery: For Velachery engagements specifically — for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.
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.
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.
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 sourceClause (i) of Section 40(a) provides that any interest, royalty, fees for technical services or other sum chargeable under the Act payable outside India or in India to a non-resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or paid, shall not be deducted in computing the income chargeable under the head Profits and Gains of Business or Profession. Unlike clause (ia), the disallowance under clause (i) is one hundred per cent of the expense. It is to be noted that the deduction is allowed in the year of subsequent payment, and the Engineering Analysis Centre ruling has materially narrowed the deduction obligation on software payments.
View sourceSub-section (1) of Section 220 provides that any amount specified as payable in a notice of demand under Section 156 shall be paid within thirty days of the service of the notice at the place and to the person mentioned in the notice. The Assessing Officer may, with the previous approval of the Joint Commissioner, reduce this period to less than thirty days where it is detrimental to revenue to allow the full period. It is to be noted that an intimation under Section 200A is itself deemed to be a notice of demand under Section 156 by virtue of sub-section (1A) of that section.
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 sourceVelachery (PIN 600042) falls under the Mylapore Division of the Chennai South, the jurisdiction that handles statutory matters for businesses at this PIN. We keep a cycle-by-cycle record of how the Mylapore Division of the Chennai South handles Velachery filings and approvals. Records we prepare for Velachery carry the geo-zone 600xx tag and coordinates 12.9750, 80.2207, which map each submission back to this locality. Statutory correspondence for Velachery businesses routes through the Mylapore Division, so we align every TDS Notice Reply engagement to that jurisdiction from the start.
Most commerce in Velachery — invoices, expenses, purchases and statutory records — eventually surfaces in the TDS Notice Reply working file we maintain for clients here. Freight and foot traffic from the Velachery MRTS hub pull steady daily commerce through Velachery, so there is rarely a quiet filing month in this it residential retail mall hub pocket. Commercial activity in Velachery runs very high, so TDS Notice Reply volumes scale through peak months and we staff the Velachery desk accordingly. Document pickup near Phoenix Marketcity is a same-hour errand for our Velachery engagements rather than the half-day a typical Chennai client expects.
We have closed enough TDS Notice Reply files for residential firms near Velachery to know where the department usually probes. The residential firms we serve in Velachery value a TDS Notice Reply partner who already understands their sector's compliance rhythm. Because Velachery hosts a cluster of residential businesses, we benchmark each new TDS Notice Reply engagement against patterns we already track for the locality. TDS Notice Reply for residential businesses in Velachery hinges on getting the sector's recurring entries right the first time.
Fixed-fee scoping means a Velachery business knows the TDS Notice Reply cost up front, with no surprise additions mid-engagement. Turnaround for Velachery 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 Velachery engagement is set up to be audit-ready rather than reconstructed under pressure later. Working papers for Velachery TDS Notice Reply engagements stay archived and retrievable, which makes any later notice or query straightforward to answer.
Coverage from Velachery naturally extends to Kotturpuram, so group entities across the area share one TDS Notice Reply workflow. Businesses straddling Velachery and Kotturpuram get a single TDS Notice Reply point of contact rather than two. Serving Velachery and Kotturpuram from one team keeps TDS Notice Reply turnaround identical across the cluster. Group companies spread across Velachery and Kotturpuram consolidate their TDS Notice Reply under one engagement with us.
Patterns we track for Velachery include retail documentation gaps, timing mismatches, and the questions the Mylapore Division tends to raise. Common patterns in the Mylapore Division give Velachery businesses an early-warning map we use to pre-empt TDS Notice Reply issues. Because we work repeatedly across Velachery, we can benchmark a new client's TDS Notice Reply position against the locality norm. Over several cycles in Velachery, the recurring TDS Notice Reply issues cluster around a predictable short list we screen for early.
For a new business incorporating in Velachery or shifting its principal place of business here, TDS Notice Reply setup is one of the first things to get right. Relocating a registered office into Velachery (PIN 600042) changes the assessing division, and we handle that TDS Notice Reply transition cleanly. When a Pallikaranai business expands into Velachery, we extend its TDS Notice Reply setup to PIN 600042 without disruption. We onboard new Velachery entities onto a TDS Notice Reply cadence that is audit-ready from the very first cycle.
Section 234E is compensatory in character, not penal. The Karnataka HC in Fatheraj Singhvi and the Bombay HC in Rashmikant Kundalia have upheld its constitutionality. The fee is automatic at ₹200 per day capped at the TDS amount of the statement.
Generally no. Section 234E is treated as automatic and not amenable to Section 273B reasonable-cause defence. Limited relief may be available for TRACES system-downtime periods or for the pre-1 June 2015 window where Section 200A had no enabling clause for the levy.
There is no specific outer limit for filing correction statements; however, practically, corrections should be filed before assessment becomes time-barred at the deductee's end and within the Section 200A intimation response window of 30 days for system-flagged defects.
Section 234E late-filing fee at ₹200 per day applies, capped at the TDS amount. Where delay exceeds one year or particulars are inaccurate, Section 271H penalty of ₹10,000 to ₹1,00,000 may also be levied. Section 273B reasonable-cause defence is available.
The second proviso to Section 271H exempts penalty where (i) TDS has been deposited within the prescribed time, (ii) Section 234E late-filing fee has been paid, and (iii) the statement is filed before one year from the original due date. All three conditions must be met cumulatively.
File appeal under Section 246A within 30 days; simultaneously file Section 220(6) stay application before the AO citing the CBDT 20 per cent pre-deposit benchmark. Pay 20 per cent within the stay-application window and pursue appeal on merits before CIT(A) (NFAC).
What Velachery clients want to know before signing: For Velachery engagements specifically — on the Pallikaranai-Guindy corridor that passes through Velachery.
Reading this guide locally — In Velachery, around the Phoenix Marketcity catchment of Velachery.
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).
Section 206AA mandates deduction at 20% (or the rate in force, whichever is higher) where the deductee does not furnish PAN. Sub-section (7) of Section 206AA inserted by Finance Act 2016 (effective 01-Jun-2016) provides relief to non-resident deductees who furnish alternative identifying particulars including TRC, Form 10F and tax-identification-number of the residence country. The Special Bench of Hyderabad ITAT in Nagarjuna Fertilisers and the Pune ITAT in Serum Institute held that Section 206AA cannot override Section 90(2) treaty primacy — the treaty rate continues to apply where the treaty provides a lower rate, even absent PAN, subject to the alternative documentation.
Section 195(1) obligation is triggered only when the payment to the non-resident is chargeable to tax in India under the Income Tax Act read with the applicable Double Taxation Avoidance Agreement. The Supreme Court in GE India Technology Centre overruled the earlier Transmission Corporation view to the extent of clarifying that absence of chargeability defeats the Section 195 obligation at the threshold. The chargeability analysis runs — first, the source-rule under Section 9 (business connection, royalty, FTS, capital gains, interest, salary), second, the DTAA-Article corresponding (typically Articles 5, 7, 11, 12 and 13), and third, the procedural-safeguard limb (TRC, Form 10F, beneficial-ownership declaration).
Several Indian DTAAs (notably USA, UK, Singapore, Netherlands) contain a make-available qualifier in the fees-for-included-services or fees-for-technical-services article. The qualifier requires that the technology, skill, knowledge or processes be made available to the Indian recipient — enabling the recipient to use them independently in future without recourse to the service provider. The Karnataka HC in De Beers India Minerals Pvt Ltd and the Supreme Court affirmation in Engineering Analysis Centre of Excellence held that mere provision of service without transfer of underlying skill does not satisfy make-available. The protocol to many DTAAs further restricts the FTS scope.
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.
Section 194Q inserted by Finance Act 2021 with effect from 01-Jul-2021 obliges a buyer whose total sales, gross receipts or turnover from business exceeds ₹10 crore in the immediately preceding financial year to deduct tax at 0.1% on purchase of goods exceeding ₹50 lakh from a single seller in a financial year. The deduction is on the excess over ₹50 lakh. CBDT Circular 13/2021 provided the operational guidance. The OECD comparative literature treats procurement-withholding as an unusual design — most jurisdictions tax purchases through indirect tax (VAT) rather than income-tax withholding. India's choice followed the Empowered Committee 2009 First Discussion Paper logic of broadening the information base.
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.
What Velachery clients usually ask next: For Velachery engagements specifically — for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.
Hindustan Coca-Cola Beverages ratio is the principle laid down by the Supreme Court in Commissioner of Income-tax v. Hindustan Coca-Cola Beverages [2007] 293 ITR 226, holding that no recovery can be made from the deductor under Section 201(1) where the deductee has paid the tax on the receipt. The ratio is now codified in the first proviso to Section 201(1).
Fatehraj Singhvi ratio is the principle laid down by the Karnataka High Court in Fatehraj Singhvi v. Union of India [2016] 73 taxmann.com 252, holding that the Centralised Processing Cell had no statutory mandate to levy Section 234E fee in intimations for quarters ending before the first day of June 2015 — when clause (c) of Section 200A(1) was inserted.
Engineering Analysis Centre ratio is the principle laid down by the Supreme Court in Engineering Analysis Centre of Excellence v. Commissioner of Income-tax [2021] 432 ITR 471, holding that payments for shrink-wrapped software and end-user licences to non-residents are not royalty under Article 12 of Indian double-taxation treaties, and Section 195 obligations do not attach.
Article 226 Writ Remedy is the constitutional remedy under Article 226 of the Constitution of India to invoke the writ jurisdiction of the jurisdictional High Court. Writ relief against a TDS demand is exceptional, available only where the order is without jurisdiction, suffers gross procedural unfairness, or the alternate statutory remedy is shown to be inadequate.
Section 246A First Appeal is the statutory appellate remedy before the Commissioner (Appeals) — National Faceless Appeal Centre under the Faceless Appeal Scheme — against an intimation under Section 200A, an order under Section 201, a penalty order under Section 271H or Section 271C, and other listed orders. The appeal is filed in Form 35 within thirty days.
Section 253 Second Appeal is the statutory appellate remedy before the Income-tax Appellate Tribunal against an order of the Commissioner (Appeals) under Section 250 or an order under Section 263, among others. The appeal is filed in Form 36 within sixty days. Cross-objections by the respondent are permitted under sub-section (4) within thirty days of notice.
Section 276B Prosecution is the prosecution provision applicable to a person who fails to pay to the credit of the Central Government the tax deducted under Chapter XVII-B. The offence is punishable with rigorous imprisonment for a term not less than three months but extendable to seven years, along with fine. Compounding is available under Section 279(2).
Section 279(2) Compounding is the discretionary administrative remedy under which the Principal Chief Commissioner or Chief Commissioner may compound an offence under Chapter XXII, including Section 276B, on payment of compounding charges as per the CBDT guidelines dated the seventeenth day of October 2024. Compounding shields the deductor from criminal trial.
Form 16 Issuance is the obligation of every employer to furnish to the employee, by the fifteenth day of June of the financial year following the year of deduction, a certificate of tax deducted from salary under Section 192. The certificate carries Part A from TRACES with TAN-verified deposit details and Part B with detailed salary computation.
Form 16A Issuance is the obligation of every deductor to furnish a certificate of tax deducted on non-salary payments to the deductee within fifteen days of the due date for furnishing the quarterly statement. The certificate is downloaded from TRACES with a verifiable certificate number which the deductee uses for reconciliation against Form 26AS.
Form 26AS Reconciliation is the cross-verification exercise undertaken by the deductee to confirm that tax deducted on its receipts is reflected in the consolidated annual tax statement maintained under Rule 31AB and Section 285BB. Mismatches typically arise from incorrect permanent account number quoting or unfiled quarterly statements.
Annual Information Statement is the consolidated information return maintained under Section 285BB and read with Rule 114-I, accessible on the e-filing portal. It carries a wider information set than Form 26AS — interest, dividend, securities transactions, foreign remittances — and is consumed by deductees during return preparation under Section 139.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Velachery businesses typically avoid these: For Velachery engagements specifically — the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets; for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.
How the local trade mix shapes this — In Velachery, the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Velachery engagements look the way they do: For Velachery engagements specifically — the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets; for Velachery 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 Velachery clients. Call 9566-068-468 for specific queries.
Our TDS Notice Reply clients in Velachery are spread right across the locality — along Annai Indhra Gandhi Road, Annai Santhya Nagar Main Road, Bharani Street, JagannathaPuram 3rd Main Road and Perungudi Station Road, and through the 100 Feet Road, Inner Ring Road (Southern Sector), Taramani Link Road and Taramani Road business stretches — so wherever your premises sit, expert help is close by.
Professional TDS Notice Reply in Velachery, 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.