one of my client a proprietor (no tax audit in ay 12-13 or ay 13-14) has deducted tax at source under various sections form feb 2013 to till date. till date TDS has not been paid to the government. i have to make payment of tds and file their tds return. My planning: since my client is a proprietor and he was not liable for audit in the preceeding PY so there is no liabliity to deduct tax source. Now if pays TDS of quarter jan to mar 13 then he will have to pay late filing fees 200 per day which comes to around 36000/- i am planning to refund the TDS to deductee and not to file the tds return for jan to march 13 and in that case late filing fees can be avoided. waiting for the views of the expert.