Once e-TDS Return is filed by a payer/ deductor. It is processed by the IT Department. In case of any error or mismatch, a notice is issued by the department.
One of the most common reasons for notice is when penal interest is paid by Payer/ Deductor while filing e-TDS Return:
- Late Deduction of TDS
- Late Deposit of TDS
- Late Filing of TDS
- Short Deduction of TDS