Annexure I- Contains details of deductors, deductees, PAN information, challans, and tax deductions. It is submitted for all four quarters of the financial year.

Annexure II- Includes a detailed salary breakup, deductions under various sections, and tax calculation. It is submitted only in the fourth quarter.

Annexure III- Provides data on employees’ tax liability and deductions under different sections, ensuring correct tax computation. It is also submitted in the fourth quarter.

Late Filing Fee- A penalty of ₹200 per day applies until the return is filed, subject to the total TDS amount.

Interest on Late Deposit- If TDS is not deposited on time, an interest of 1.5% per month is charged from the due date until the payment date.

Penalty for Incorrect Filing- If incorrect details like PAN, challan numbers, or salary information are provided, a penalty ranging from ₹10,000 to ₹1,00,000 may be imposed.