Furnishing TDS/ TCS Return

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....6C shall pay within the prescribed time the amount so collected to the credit of the Central Government or as the Board directs, * the person collecting tax on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this section shall, after paying the tax collected to the credit of the Central Government within the prescribed time,  * Prepare quarterly statements for such period in as may be prescribed and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), such statement in Form No. 27EQ and verified in such manner and setting forth such particulars and within such time as may ....

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....the month in which the deduction is made. [ Rule 31A(4D) ] * (d) Every person responsible for deduction of tax under section 194-IA shall furnish a challan-cum-statement in Form No.26QB electronically in accordance with the procedures, formats and standards specified under rule 31A(5) within 30 days from the end of the month in which the deduction is made. [ Rule 31A(4A) ] * (e) Every person responsible for deduction of tax under section 194-IB shall furnish a challan-cum-statement in Form No.26QC electronically in accordance with the procedures, formats and standards specified under rule 31A(5) within 30 days from the end of the month in which the deduction is made. [ Rule 31A(4B) ] * (f) ....

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....- If TDS/TCS return filed after 1 year of prescribed date the penalty u/s 271H ranging form min. of Rs. 10,000 to a max. of Rs. 100,000 shall also applicable. * (iii) From 31.03.2025 - If TDS/TCS return filed after 1 Month of prescribed date the penalty u/s 271H ranging form min. of Rs. 10,000 to a max. of Rs. 100,000 shall also applicable. Who is required to submit TDS/TCS  Statement electronically [ Rule 31A(3) & 31AA(3) ]  * The following person shall submit quarterly TDS/TCS return electronically  * (a) the deductor is an office of the Government; or * (b) the deductor is the principal officer of a company; or * (c) the deductor is a person who is required to get his accounts ....