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:  

  1. Late Deduction of TDS

  2. Late Deposit of TDS

  3. Late Filing of TDS

  4. Short Deduction of TDS