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TAX DEDUCTED AT SOURCE.
S.192  - TDS ON SALARIES <ul><li>DEDUCTOR- ANY PERSON </li></ul><ul><li>DEDUCTEE- RESIDENT OR NON RESIDENT. </li></ul><ul>...
S.193  – TDS ON INTEREST ON SECURITIES  <ul><li>DEDUCTOR - ANY PERSON  </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul...
S.194  – TDS ON DIVIDEND  <ul><li>DEDUCTOR- ANY PERSON </li></ul><ul><li>DEDUCTEE- RESIDENT OR NON RESIDENT </li></ul><ul>...
S.194A  – TDS ON INT. ‘OTHER THAN SEC.193’  <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>D...
S.194B/ S. 194BB  – TDS ON WINNINGS FROM LOTTERY OR CROSSWORD PUZZLE OR OTHER GAME OF ANY SORT / HORSE RACE   <ul><li>DEDU...
194C  – TDS ON PAYMENT FOR WORKS CONTRACT.  <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>D...
S.194D  -TDS ON INSURANCE COMMISSION  <ul><li>DEDUCTOR – ANY PERSON  </li></ul><ul><li>DEDUCTEE – ANY RESIDENT </li></ul><...
S.194E  - TDS ON PAYMENT TO NON RESIDENT SPORTSMEN OR SPORTS ASSOCIATION   <ul><li>DEDUCTOR – ANY PERSON  </li></ul><ul><l...
S.194G  - TDS ON COMMISSION ON SALE OF LOTTERY TICKETS  <ul><li>DEDUCTOR – ANY PERSON  </li></ul><ul><li>DEDUCTEE – ANY PE...
S.194H  - TDS ON COMMISSION OR BROKERAGE  <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DED...
S.194I  – TDS ON RENT  <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </...
S.194J  – TDS ON FEES FOR PROFESSIONAL SERVICE, TECHNICAL SERVICE, ROYALTY, OR ANY NON COMPETE FEES   <ul><li>DEDUCTOR- PE...
S.194LA  - PAYMENT ON COMPENSATION OF COMPULSORY ACQUISATION OF ANY IMMOVABLE PROPERTY   <ul><li>DEDUCTOR – ANY PERSON  </...
S.195  – TDS ON ANY SUM PAID TO NON RESIDENT OR A FOREIGN COMPANY   <ul><li>DEDUCTOR – ANY PERSON  </li></ul><ul><li>DEDUC...
HEL (HUTCHISON ESSAR LTD.) VODAFONE B.V.(FORIEGN CO.) CGP INVESTMENT (FOREIGN CO.) ESSAR GROUP HTIL (FORIEGN. CO.) 100% 67...
S.196  – NO TDS ON SPECIFIED PERSONS <ul><li>NO TDS ON ANY SUM PAID TO : </li></ul><ul><li>THE GOVERNMENT </li></ul><ul><l...
TIME LIMITS TIME LIMIT FOR ISSUE OF CERTIFICATE TO RECIPIENT IN FORM 16/ 16AA/16A TIME LIMIT FOR DEPOSIT OF TAX DIFFERENT ...
SURCHARGE & EDUCATION CESS IN CASE OF RESIDENT ASSESSEE : IN CASE OF NON-RESIDENT ASSESSEE : NO SURCHARGE OR EDU. CESS. , ...
FURNISHING OF RETURNS <ul><li>TDS RETURN IS REQUIRED TO BE FURNISHED QUARTERLY i.e. 15 JULY , 15OCT , 15 JAN ,  15 JUNE . ...
HOW THE SCHEME WORKS PRACTICALLY <ul><li>THE PERSON DEDUCTING TAX SHALL FURNISH PERIODIC STATEMENTS OF TDS., TO I.T. AUTHO...
CONSEQUENSES OF NON COMPLIANCE. <ul><li>S.272A  –  PENALTY OF Rs.100 PER DAY FOR FAILURE TO SUBMIT RETURN. </li></ul><ul><...
<ul><li>S.40(a)(i) :- </li></ul><ul><ul><li>NO DEDUCTION OF EXPENDITURE IS ALLOWED ON </li></ul></ul><ul><ul><li>ANY INTER...
<ul><li>S.40(a)(ia) :- </li></ul><ul><ul><li>NO DEDUCTION OF EXPENDITURE IS ALLOWED ON </li></ul></ul><ul><ul><li>ANY INTE...
RELAXATIONS  <ul><li>S. 197   – IF THE A.O. IS SATISFIED THAT TOTAL INCOME OF RECIEPIENT JUSTIFIES THE DEDUCTION OF INCOME...
PAN MANDATORY <ul><li>EVERY PERSON WHOSE TDS IS DEDUCTED IS MANDATORY REQUIRED TO FURNISH PAN . </li></ul><ul><li>NON FURN...
REPORTING OF TDS <ul><li>UNDER 3CD :- </li></ul><ul><ul><li>UNDER CLAUSE 27: </li></ul></ul><ul><ul><li>(a) WHETHER THE AS...
<ul><li>THANKYOU </li></ul>
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Tds

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A Presentation on tax deducted at source, describing various areas where it is applicable and few more things

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Tds

  1. 1. TAX DEDUCTED AT SOURCE.
  2. 2. S.192 - TDS ON SALARIES <ul><li>DEDUCTOR- ANY PERSON </li></ul><ul><li>DEDUCTEE- RESIDENT OR NON RESIDENT. </li></ul><ul><li>RATE OF TDS : SLAB RATE APPLICABLE TO SPECIFIC EMPLOYEES ON THE BASIS OF HIS ESTIMATED INCOME . </li></ul>
  3. 3. S.193 – TDS ON INTEREST ON SECURITIES <ul><li>DEDUCTOR - ANY PERSON </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE OF TDS – 10% </li></ul><ul><li>LIMIT : >=2500. </li></ul><ul><li>NOTE: </li></ul><ul><ul><li>NO TDS IF:- </li></ul></ul><ul><ul><ul><li>SECURITIES IS IN DEMAT FORM </li></ul></ul></ul><ul><ul><ul><li>IS LISTED ON STOCK EXCHANGE </li></ul></ul></ul>
  4. 4. S.194 – TDS ON DIVIDEND <ul><li>DEDUCTOR- ANY PERSON </li></ul><ul><li>DEDUCTEE- RESIDENT OR NON RESIDENT </li></ul><ul><li>RATE -10% </li></ul><ul><li>NOTE : </li></ul><ul><ul><li>NO TDS ON DIVIDEND EXEMPT U/S 115-O, </li></ul></ul><ul><ul><li>TDS ON DEEMED DIVIDEND U/S 2(22)(e). </li></ul></ul>
  5. 5. S.194A – TDS ON INT. ‘OTHER THAN SEC.193’ <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE – 10% </li></ul><ul><li>LIMITS: </li></ul><ul><ul><li>>=10000 WHERE PAYER IS BANKING CO. , CO-OP. SOCIETY BANK , POST OFFICE </li></ul></ul><ul><ul><li>>=5000 IN OTHER CASE </li></ul></ul><ul><li>NOTES: </li></ul><ul><ul><li>NO TDS : </li></ul></ul><ul><ul><ul><li>PAYMENT IS MADE TO BANK; FINANCIAL CORP. ESTB. UNDER ANY CENTRAL , STATE, PROVINCIAL ACT; PARTNER OF FIRM. </li></ul></ul></ul><ul><ul><ul><li>PAYMENT BY CO-OP. SOCIETY TO MEMBERS </li></ul></ul></ul><ul><ul><ul><li>ON INT. OF RECURRING DEPOSITS AND SAVING BANK. </li></ul></ul></ul><ul><ul><ul><li>INT. UNDER INCOME TAX OR WEALTH TAX ACT </li></ul></ul></ul><ul><ul><ul><li>ON ZERO COUPOUN BOND </li></ul></ul></ul>
  6. 6. S.194B/ S. 194BB – TDS ON WINNINGS FROM LOTTERY OR CROSSWORD PUZZLE OR OTHER GAME OF ANY SORT / HORSE RACE <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – ANY PERSON </li></ul><ul><li>RATE – 30% </li></ul><ul><li>LIMIT : >=5000 </li></ul>
  7. 7. 194C – TDS ON PAYMENT FOR WORKS CONTRACT. <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE: PAYEE IS IND. OR HUF – 1% </li></ul><ul><li> ANY OTHER ASSESSEE – 2% </li></ul><ul><li>LIMIT: SINGLE CONTRACT >=30000 </li></ul><ul><li> ANNUAL AGG. AMOUNT >=75000. </li></ul><ul><li>NOTES : </li></ul><ul><ul><li>NO TDS IF PAYMENT IS FOR PERSONAL PURPOSE OF IND. OR HUF. </li></ul></ul><ul><ul><li>NO TDS IF TRANSPORTER FURNISHES HIS PAN </li></ul></ul><ul><ul><li>TDS ON INVOICE VALUE EXCLUDING MATERIALS AMOUNT IF SEPARATELY SHOWN , ELSE ON WHOLE AMOUNT. </li></ul></ul>
  8. 8. S.194D -TDS ON INSURANCE COMMISSION <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – ANY RESIDENT </li></ul><ul><li>RATE OF TDS- 10% </li></ul><ul><li>LIMIT : =>20,000 </li></ul>
  9. 9. S.194E - TDS ON PAYMENT TO NON RESIDENT SPORTSMEN OR SPORTS ASSOCIATION <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – ANY NON RESIDENT NOT CITIZEN OF INDIA </li></ul><ul><li>RATE – 10% </li></ul>
  10. 10. S.194G - TDS ON COMMISSION ON SALE OF LOTTERY TICKETS <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – ANY PERSON </li></ul><ul><li>RATE – 10% </li></ul><ul><li>LIMIT =>1000 </li></ul>
  11. 11. S.194H - TDS ON COMMISSION OR BROKERAGE <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE : 10% </li></ul><ul><li>LIMIT: =>5000 </li></ul><ul><li>NOTE : </li></ul><ul><ul><li>NO TDS ON PAYMENT BY BSNL & MTNL TO THEIR PCO FRANCHISEES </li></ul></ul><ul><ul><li>NO TDS ON TRANSACTION RELATED TO SECURITIES </li></ul></ul>
  12. 12. S.194I – TDS ON RENT <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE : </li></ul><ul><ul><li>FOR USE OF PLANT & MACHINERY – 2% </li></ul></ul><ul><ul><li>FOR USE OF LAND ,BUILDING , FURNITURE AND FITTING – 10% </li></ul></ul><ul><li>LIMIT : =>1,80,000 </li></ul><ul><li>NOTE : </li></ul><ul><ul><li>TDS TO BE DEDUCTED ON WAREHOUSING CHARGES AND NON REFUNDABLE DEPOSITS ALSO </li></ul></ul><ul><ul><li>NO TDS ON SERVICE TAX COMPONENT </li></ul></ul>
  13. 13. S.194J – TDS ON FEES FOR PROFESSIONAL SERVICE, TECHNICAL SERVICE, ROYALTY, OR ANY NON COMPETE FEES <ul><li>DEDUCTOR- PERSON LIABLE TO GET THEIR BOOKS AUDITED </li></ul><ul><li>DEDUCTEE – RESIDENT </li></ul><ul><li>RATE : 10% </li></ul><ul><li>LIMIT :=>30,000 </li></ul><ul><li>NOTE: </li></ul><ul><ul><li>NO TDS IF PROFESSIONAL FEES PAID BY NON RESIDENT TO RESIDENT THROUGH BANKING CHANNELS AND NON RESIDENT DO NOT HAVE ANY AGENT IN INDIA </li></ul></ul><ul><ul><li>NO TDS ON PAYMENT MADE BY IND. & HUF FOR PERSONAL PURPOSE. </li></ul></ul>
  14. 14. S.194LA - PAYMENT ON COMPENSATION OF COMPULSORY ACQUISATION OF ANY IMMOVABLE PROPERTY <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – ANY RESIDENT </li></ul><ul><li>RATE : 10% </li></ul><ul><li>LIMIT: =>1,00,000 </li></ul><ul><li>NOTE : </li></ul><ul><ul><li>NO TDS ON COMPULSORY ACQUISATION OF AGRICULTURE LAND. </li></ul></ul>
  15. 15. S.195 – TDS ON ANY SUM PAID TO NON RESIDENT OR A FOREIGN COMPANY <ul><li>DEDUCTOR – ANY PERSON </li></ul><ul><li>DEDUCTEE – NON RESIDENT OR FOREIGN COMPANY </li></ul><ul><li>RATE : AT THE RATE IN FORCE </li></ul><ul><li>AN IMPORTANT CASE – VODAFONE INTERNATIONAL HOLDINGS B.V. Vs. UOI </li></ul>
  16. 16. HEL (HUTCHISON ESSAR LTD.) VODAFONE B.V.(FORIEGN CO.) CGP INVESTMENT (FOREIGN CO.) ESSAR GROUP HTIL (FORIEGN. CO.) 100% 67% 33% PURCHASE OF SHARES OF CGP
  17. 17. S.196 – NO TDS ON SPECIFIED PERSONS <ul><li>NO TDS ON ANY SUM PAID TO : </li></ul><ul><li>THE GOVERNMENT </li></ul><ul><li>THE RBI </li></ul><ul><li>CORPORATION ESTABLISHED BY OR UNDER A CENTRAL ACT WHICH IS EXEMPT FROM INCOME TAX </li></ul><ul><li>MUTUAL FUND SPECIED UNDER S.10(23D) </li></ul>
  18. 18. TIME LIMITS TIME LIMIT FOR ISSUE OF CERTIFICATE TO RECIPIENT IN FORM 16/ 16AA/16A TIME LIMIT FOR DEPOSIT OF TAX DIFFERENT SITUATION IN CASE OF SALARY OR INSURANCE COMMISSION WITHIN 30 DAYS,OTHERWISE WITHIN ONE MONTH FROM THE END OF THE MONTH IN WHICH TAX IS DEDUCTED. WITHIN 1 WEEK FROM THE END OF THE MONTH IN WHICH TAX IS DEDUCTED. AND OTHER CASE WITHIN 2 MONTHS AND 7 DAYS FROM THE LAST DAY OF ACCOUNTING YEAR WITHIN 2 MONTHS FROM THE LAST DATE OF THE ACCOUNTING YEAR WHEN TAX IS DEDUCTED ON 31 st MARCH IN CASE OF SALARY OR INSURANCE COMMISSION WITHIN 30 DAYSFROM THE END OF THE YEAR, OTHERWISE WITHIN 1 MONTH FROM THE END OF MONTH IN WHICH TAX IS DEDUCTED SAME DAY WHEN PAYER IS THE GOVT. OR WHEN PAYMENT IS MADE ON BEHALF OF THE GOVT.
  19. 19. SURCHARGE & EDUCATION CESS IN CASE OF RESIDENT ASSESSEE : IN CASE OF NON-RESIDENT ASSESSEE : NO SURCHARGE OR EDU. CESS. , HOWEVER EDU. CESS TO BE ADDED ON TDS ON SALARY. 2. ANY OTHER ASSESSEE NO SURCHARGE OR EDU. CESS <ul><li>COMPANIES </li></ul>APPLICABILITY OF SURCHARE OR CESS PAYEE NO SURCHARGE ECUCATION CESS- 3% 2. ANY OTHER ASSESSEE SURCHARGE- 2.5% (WHERE PAYMENT MADE OR TO BE MADE > 1CRORE); EDUCATION CESS- 3% <ul><li>FOREIGN COMPANIES </li></ul>APPLICABILITY OF SURCHARE OR CESS PAYEE
  20. 20. FURNISHING OF RETURNS <ul><li>TDS RETURN IS REQUIRED TO BE FURNISHED QUARTERLY i.e. 15 JULY , 15OCT , 15 JAN , 15 JUNE . </li></ul>
  21. 21. HOW THE SCHEME WORKS PRACTICALLY <ul><li>THE PERSON DEDUCTING TAX SHALL FURNISH PERIODIC STATEMENTS OF TDS., TO I.T. AUTHORITY OR AUTHORISED AGENCY. </li></ul><ul><li>THE ABOVE AUTHORITY AFTER VERIFYING THE DETAILS, ENTER THE DETAILSOF TDS ON CENTRALISED COMPUTER SYSTEM. </li></ul><ul><li>THE A.O. SHALL SEND DETAILS OF TDS(FORM 26AS) TO THE DEDUCTEE. </li></ul><ul><li>THE DEDUCTOR IS ALSO REQUIRED TO SEND CERTIFICATES TO DEDUCTEE. </li></ul><ul><li>THE DEDUCTEE SHALL CLAIM CREDIT OF TDS IN HIS RETURN. </li></ul><ul><li>THE A.O. AFTER VERIFYING THE DETAILS SHALL GIVE CREDIT OF TDS . </li></ul>
  22. 22. CONSEQUENSES OF NON COMPLIANCE. <ul><li>S.272A – PENALTY OF Rs.100 PER DAY FOR FAILURE TO SUBMIT RETURN. </li></ul><ul><li>S.276B - IMPRISONMENT OF 3 MONTHS TO 7 YEARS FOR FAILURE TO PAY TO THE CREDIT OF C.G. </li></ul><ul><li>S.201 – INT AS FOLLOWS : </li></ul><ul><ul><ul><li>@ 1% FOR EVERY MONTH OR PART THEREOF FROM DATE WHEN TAX IS DEDUCTIBLE TO THE DATE ON WHICH TAX IS DEDUCTED. </li></ul></ul></ul><ul><ul><ul><li>@ 1.5% FOR EVERY MONTH OR PART THEREOF FROM DATE WHEN TAX IS DEDUCTED TO THE DATE ON WHICH TAX IS DEPOSITED. </li></ul></ul></ul>
  23. 23. <ul><li>S.40(a)(i) :- </li></ul><ul><ul><li>NO DEDUCTION OF EXPENDITURE IS ALLOWED ON </li></ul></ul><ul><ul><li>ANY INTEREST, ROYALTY, FEES FOR TECHNICAL SERVICES OR ANY OTHER SUM CHARGEABLE UNDER THE ACT, </li></ul></ul><ul><ul><li>WHICH IS PAYABLE OUTSIDE INDIA OR TO NON RESIDENT AND, </li></ul></ul><ul><ul><li>ON WHICH TAX IS DEDUCTIBLE AT SOURCE, </li></ul></ul><ul><ul><li>BUT TDS IS NOT DEDUCTED OR TDS HAS BEEN DEDUCTED BUT HAS NOT BEEN PAID WITHIN PRESCRIBED TIME U/S 200(1) </li></ul></ul><ul><ul><li>NOTE : </li></ul></ul><ul><ul><li>WHERE TDS IS NOT BEEN DEDUCTED OR PAID , IS DEDUCTED OR PAID IN SUBSEQUENT YEAR , THEN DEDUCTION SHALL BE ALLOWED IN THE YEAR IN WHICH TAX IS PAID. </li></ul></ul>
  24. 24. <ul><li>S.40(a)(ia) :- </li></ul><ul><ul><li>NO DEDUCTION OF EXPENDITURE IS ALLOWED ON </li></ul></ul><ul><ul><li>ANY INTEREST,COMM./BROKERAGE, RENT, ROYALTY, FEES FOR TECHNICAL AND PROFESSIONAL SERVICES OR AMOUNT FOR ANY WORK CONTRACT </li></ul></ul><ul><ul><li>WHICH IS PAYABLE TO RESIDENT AND, </li></ul></ul><ul><ul><li>ON WHICH TAX IS DEDUCTIBLE AT SOURCE, </li></ul></ul><ul><ul><li>BUT TDS IS NOT DEDUCTED OR TDS HAS BEEN DEDUCTED BUT HAS NOT BEEN PAID WITHIN DUE DATE U/S 139(1) </li></ul></ul><ul><ul><li>NOTE : </li></ul></ul><ul><ul><li>WHERE TDS IS DEDUCTED IN SUBSEQUENT YEAR OR IS PAID IN SUBSEQUENT YEAR AFTER THE DUE DATE U/S 139(1), THEN DEDUCTION SHALL BE ALLOWED IN THE YEAR IN WHICH TAX IS PAID . </li></ul></ul>
  25. 25. RELAXATIONS <ul><li>S. 197 – IF THE A.O. IS SATISFIED THAT TOTAL INCOME OF RECIEPIENT JUSTIFIES THE DEDUCTION OF INCOMETAX AT LOWER RATE OR NO DEDUCTION, THE A.O. SHALL ON AN APPLICATION MADE BY THE ASSESSEE PROVIDE SUCH RELAXATION </li></ul><ul><li>S.197A - IF THE ESTIMATED TOTAL INCOME OF THE PERSON(NOT BEING A COMPANY OR A FIRM) DOESN’T EXCEEDS THE THE MAXIMUM AMOUNT CHARGEABLE TO INCOME TAX , THEN ON FURNISHING PRESCRIBED DETAILS TO THE PERSON MAKING PAYMENTS , NO TDS SHALL BE DEDUCTED FOR S.193 & 194A. </li></ul><ul><li>IN CASE OF RESIDENT INDIVIDUAL OF AGE>65 , FOR S.197A THE ESTIMATED INCOME SHALL BE AFTER DEDUCTIONS UNDER CHAPTER VIA. </li></ul>
  26. 26. PAN MANDATORY <ul><li>EVERY PERSON WHOSE TDS IS DEDUCTED IS MANDATORY REQUIRED TO FURNISH PAN . </li></ul><ul><li>NON FURNISHING THE PAN SHALL LET TAX TO BE DEDUCTED AT THE HIGHER OF THE FOLLOWING : </li></ul><ul><ul><li>AT THE RATE SPECIFIED IN THE ACT. </li></ul></ul><ul><ul><li>AT THE RATE IN FORCE </li></ul></ul><ul><ul><li>AT THE RATE OF 20%. </li></ul></ul>
  27. 27. REPORTING OF TDS <ul><li>UNDER 3CD :- </li></ul><ul><ul><li>UNDER CLAUSE 27: </li></ul></ul><ul><ul><li>(a) WHETHER THE ASSESSEE HAS COMPLIED WITH THE PROVISIONS OF CHAPTER XVII-B REGARDING DEDUCTION OF TAX AT SOURCE AND REGARDING THE PAYMENT THEREOF TO THE CREDIT OF CENTRAL GOVERNMENT. [ YES/NO ] </li></ul></ul><ul><ul><li>(b) IF THE PROVISIONS OF XVII-B HAVE NOT BEEN COMPLIED WITH PLEASE GIVE THE DETAILS, NAMELY : </li></ul></ul><ul><li>IN BALANCE SHEET:- </li></ul><ul><ul><li>FOR DEDUCTOR , THE UNDEPOSITED AMOUNT IS SHOWN AS CURRENT LIABLITIES </li></ul></ul><ul><ul><li>FOR DEDUCTEE , THE TDS RECIEVABLE IS SHOWN UNDER LOAN AND ADVANCES </li></ul></ul>…… . TAX DEDUCTED BUT NOT PAID TO THE CREDIT OF THE CENTRAL GOVERNMENT (4) …… . TAX DEDUCTED LATE (3) ……… SHORTFALL ON ACCOUNT OF LESSER DEDUCTION THAN REQUIRED TO BE DEDUCTED (2) …… . TAX DEDUCTIBLE ABD NOT DEDUCTED AT ALL (1) AMOUNT
  28. 28. <ul><li>THANKYOU </li></ul>

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