Penalty for late issue of TDS Certificate

TDS Certificate is to be downloaded within 15 Days of TDS Return

This is quarterly in case of TDS Non Salary

However for TDS Salary,Return is Quarterly but certificate is to be downloaded Annually

If not downloaded,there is penalty of 100 per day

Penalty for TDS Return (April - June)

Penalty for TDS Return (July - Aug)

Penalty for TDS Return (Oct -Dec)

Penalty for TDS Return (Jan -Mar)

Note :-

This penalty cannot be more than tax involved

TDS Non Salary

We know that TDS Return 26Q is to be filed Quarterly

In this case TDS Certificate Form 16A is to be issued within 15 days of Return Quarterly

Example

For April-June,TDS Return is to be filed by 31 July

Certificate is to be downloaded Quarterly by 15 days of 31 July i..e 15 August

TDS  Salary

We know that TDS Return 24Q is to be filed Quarterly

In this case TDS Certificate Form 16 is to be issued once in a year 

Due date is 31 May of Next Year

Example

For April-June,TDS Return is to be filed by 31 May

Certificate is to be downloaded Quarterly by 15 days of 31 May  i..e 15 June

What is Penalty for Late Download of TDS Certificate

In this case,Penalty is to be imposed  @ 100 per day

Summary