TDS - 24Q குறித்த காலத்திற்குள் தாக்கல் செய்ய கருவூலம் மற்றும் கணக்குத் துறை ஆணையரின் கடிதம்

 

 

TDS - Income Tax – TDS default - Notice served to the department DDOs – Various departments of Tamil Nadu Government deductors – requested to file the TDS Form 24Q in due dates - Regarding...

TDS - 24Q குறித்த காலத்திற்குள் தாக்கல் செய்வது சார்ந்து கருவூலம் மற்றும் கணக்குத் துறை ஆணையரின் கடிதம் - குறித்த காலத்திற்குப் பின் தாக்கல் செய்யும் ஒவ்வொரு நாளுக்கும் ₹200 அபராதம் செலுத்த வேண்டும் எனவும் அறிவிப்பு...

>>> கருவூலம் மற்றும் கணக்குத் துறை ஆணையரின் கடிதம் - தரவிறக்கம் செய்ய இங்கே சொடுக்கவும்...

TREASURIES AND ACCOUNTS DEPARTMENT

From

Thiru. S.Nagarajan I.A.S.

Commissioner of Treasuries and Acçounts (FAC),

3rd Floor, Perasiriyar K.Anbazhagan Maaligai, No.571, Anna Salai,

Nandanam, Chennai - 600 035.

To

All Secretaries to Government of Tamilnadu,

All Head of the Departments,

All District Collectors,

All Treasury Officers.

Rc.No.280/2024/E1 Dated: 15-10-2024

Sir / Madam,

Sub: TDS - Income Tax - TDS default - Notice served to the department DDOs Various departments of Tamil Nadu Government deductors - requested to file the TDS Form 24Q in due dates - Regarding.

Ref: Principal Chief Commissioner of Income Tax, Tamilnadu and Pondicherry circle, Chennai Lr. C.No.CHE/COORD/101(!4)/2024- 25, dated.16.07.2024

Kind attention is invited to the reference cited.

In the reference cited, the Principal Chief Commissioner of Income Tax, Tamilnadu and Pondicherry Circle, Chennai has addressed a letter to Chief Secretary to Government of Tamil Nadu wherein it is informed that Income Tax Department has served notices to the Drawing and Disbursing Officers (DDOs) of various Departments of GOTN for default on income tax TDS.

In this connection, as per the Income tax Act 1961 / Income Tax department circulars, Drawing and Disbursing Officer's responsibility includes filing of Quarterly returns in Form 24(Q) with Income Tax Department. This statement contains details of tax deducted at source from salary of employees.

The statement/returns have to be filed on Quarterly basis with due dates as below:

Quarter          Period      Due Date of TDS Return

Q1          April-June.       July 31

Q2        July-September.  October 31 

Q3        October-December.    January 31 (Next Year)

Q4          January-march.      May 31

Consequences of non-filing of TDS return/non filing of return by due date will entail paying of late filing fee at the rate of Rs.200 per day for every continuous day of default (under sec 234(E)).

Hence, all Drawing and Disbursing Officers under your control may be instructed to file the quarterly returns in time. ie FORM 24Q return pertaining to July - September within October 31st.

Sd/- S.Nagarajan

Commissioner of Treasuries and Accounts (FAC)

Signed by Arumugam

Date: 15-10-2024 16:42:35