Smart & Easy TDS Software for Preparing TDS Returns

TDSMAN Blog - Smart & Easy TDS Software for Preparing TDS Returns

Levy u/s 234E of the Income Tax Act, 1961 is a statutory levy and cannot be waived

If the deductor is charged penalty amount u/s 234E then this penalty has to be paid to the Income Tax Department using Challan No. 281, and this penalty cannot be waived under any circumstance.

What is Section 234E ?

Section 234E – Levy of Fees:

  • Failure to submit TDS return on time will result in fees on the deductor.
  • If you delay or forget to file your TDS return, fees of Rs. 200 per day will be levied on the deductor, as long as TDS return is not filed.
  • The levied amount of fee is not supposed to exceed the TDS deductibles.
  • Prior to TDS filing such fee should be paid and it should be reflected in the TDS return.

  • vinit says:

    In case if one of the deductee is left out in the return and after due date correction is done in the statement then will this penalty be applicable?

    July 6, 2013 at 6:55 am
    • TDSMAN says:

      Dear Sir,

      Late Penalty will not be applicable in your case.

      July 8, 2013 at 6:56 am
      • DINESH NH says:


        We are supplying goods(ONLY SUPPLY) to Karnataka Forest Department and they are deducting TDS from our payment,are they eligible to deduct TDS under which section,please clarify.

        January 14, 2014 at 4:51 pm
        • Avadhut Arage says:

          TDS Under Section 194C payment to Contractor or sub contractor

          March 11, 2014 at 2:36 pm
      • bcsardaassociates says:

        we have filed our original return for Q 1 for F.Y. 14-15 on 06.01.2015 and shows Rs. 1000/- excess payment for which no deductee entered. we revised this return by adding deductee on 19.02.2015. we have received Notice U/s. 234 for Additional leavy for Rs. 1000/- other than late fees for 234E (Rs. 14,444) Is this correct to leavy Rs. 1000/-

        March 2, 2015 at 3:54 pm
        • K H kanavalli says:

          sir I have filed it returns for 194c under wrong pan but later revised to correct pan wether it fetch 20% penalty
          KRISHNA KANAVALLI Hubli 580030.

          June 6, 2015 at 8:55 pm
    • SHANTNU BARAR says:

      You can revise the TDS Return. As u adding deductee and Challan details.

      January 22, 2014 at 5:55 am
    • Avadhut Arage says:

      I you changed 2 characters in the pan then its ok, but if you changed whole pan no then the return will be treated as new TDS return and you will be charged late fees and interest

      March 11, 2014 at 2:39 pm
  • M.Uma Mahesh says:

    If we do not pay before filing the etds statement, whether the nsdl centre will ACCEPT AND CAN upload the same. We are able to generated the fvu file successfully without paying interest U/s 234E using the new FVU UTILITY

    July 8, 2013 at 8:41 am
    • TDSMAN says:

      Dear Sir,

      There will be no problem in uploading.

      However, you may receive the notice of paying the late fees and filing correction return if you have submitted your returns after the due date.

      July 8, 2013 at 12:22 pm
      • Sanjana says:

        Hello All

        Could you please guide me how to do TDS payment under 234E

        Im not getting 234E option on challan 281 ?????

        January 2, 2014 at 1:00 pm
        • SHANTNU BARAR says:

          Due to E-governance in government departments, the rate of issuing notices have increased significantly.

          Many assessees received notice for late filing of TDS. The general faq was how to pay the Late Filing fee u/s 234E and what is the next procedure?

          The Procedure is:

          Go to online payment link.

          Select CHALLAN NO./ITNS 281.

          Fill the basic details and pay.

          After paying we need to file the correctional statement.

          For correction statement download the file from Traces after login to your account.

          And update the challan details than refile the return.(Basically its a revision of original return with challan details updation)

          January 22, 2014 at 5:51 am
  • yogita says:

    i filled my tds return of quarter 2 of financial year 2012-13 on 14 dec,2012.Reason behind to not filling of TDS Return on due date was late allotment of TAN No.Now what i further do to avoid penalty u/s 234E.

    July 10, 2013 at 6:56 am
    • TDSMAN says:

      Dear Sir,

      As per the notification by the department charges u/s 234 E cannot be levied. You can contact your Assessing Officer if you have reason behind not filing of the return.

      July 10, 2013 at 7:42 am
    • Nitin says:

      I am facing the same issue as Ms Sanjana…. we are ready to pay but no clue how to pay ???

      January 4, 2014 at 1:37 pm
  • VINAY MAKKAR says:

    Dear Sir,
    TDS return for fourth quarter was not filed as there was no deduction of TDS during the quarter. Subsequently, during Tax Audit it was found that TDS is required on certain payment and TDS is deposited alongwith Interest. Now, at the time of filing TDS return, will there be penalty for late filing of TDS return?

    In case there are penalties, this sounds hardship to the assessee. Please advise course of action required.

    July 11, 2013 at 8:54 am
    • TDSMAN says:

      Dear Sir,

      Penalty will be involved if you are filing the regular return for 4th quarter now and this cannot be levied as per the Income Tax Department instructions.

      To avoid penalties in the future you should file a nil return when you don’t have any TDS for a particular quarter. This would save you from penalty as it is not charged on the filing of correction return.

      July 11, 2013 at 11:31 am
      • M K U VARMA says:

        Dear Sir, There can not be a NIL return in this FY2013-14. What to do in such cases?

        November 11, 2013 at 3:39 pm
  • Sangeetha says:

    Dear Sir,

    We didn’t deposit TDS for June 2013 due to shortage of funds and will be remitting TDS by 31st July 2013 with interest. Do we attract Sec 234 E penalty for late filing of return

    July 15, 2013 at 7:04 am
    • TDSMAN says:

      Dear Sir,

      Yes, late filing for any reason will attract Sec 234E penalty.

      July 22, 2013 at 5:58 am
  • sunil subhan says:

    Dear Sir,

    if I did not paid TDS amt but I deduct from deductee a/c and even not file TDS return for Q3 & Q4 of Ac Yr 2012-13. and now I want to pay. Then in which year all the deductee’s will show their TDS amt in 26AS i.e in Ac yr 12-13 or in Ac yr 13-14. and what are the charges for me and from which month. whether I have to pay late charges for not depositing tds amt or not filling TDS retun or both.

    July 16, 2013 at 11:38 am
    • TDSMAN says:

      Dear Sir,

      The Assessment Year will remain same for the deductees.
      Further, for late payment of challans there is a interest involved, and for late filing of the returns there is penalty involved.

      July 17, 2013 at 8:26 am
  • Anilkumar Nair says:

    While filing the correction statement by including the demand raised as per Section 234E, the correction file could not be created stating that Total TDS could not be zero. Kindly advise how to file the correction statement.

    July 17, 2013 at 6:04 am
    • TDSMAN says:

      Dear Sir,

      In case you are facing any problem do call us on our helpline number i.e. 033-22623535 so that we can resolve your issue at the earliest.

      July 22, 2013 at 5:57 am
  • KALPANA says:

    When paying challan extra tcs amount has been paid, whether it can be adjusted for payment u/s 234E

    July 17, 2013 at 7:41 am
    • TDSMAN says:

      Dear Sir,

      Yes, you can adjust the extra amount paid with the payment to be done u/s 234E.

      July 22, 2013 at 5:54 am
  • darpan says:

    Dear Sir,

    As per default notice, I hv paid challan for fees for late filing u/s234e.
    Now ehat should be my next step,
    1. should i revise the return or
    2. should I reply department in any other way
    Thank you

    July 19, 2013 at 7:03 am
    • TDSMAN says:

      Dear Sir,

      You have to make a revised/correction return where you will have to add the new payment that you have done for the payment of late fees in your return.

      July 22, 2013 at 5:51 am
      • Sujit Menon says:

        Dear Sir,

        Request you to kindly advise me how to file a revised/correction return for TDS as i have already made payment of TDS with interest as per 234E
        request you to update me the steps in filing revised TDS return online

        Thank you

        October 8, 2013 at 4:34 pm
      • SANJAY KR says:

        I have paid penalty u/s 234e as asked by the department & filed revised return twicely adding the new challan but getting mail again & again from TDS Deptt as follows – “Correction Statement filed is processed with defaults and / or PAN errors u/s 154”. & the department is still not adjusting my concerned challan and still asking to deposit the amount.
        Please advise what to do to get adjust the amount paid and make the demand NIL…
        Thanks in advance…

        November 22, 2013 at 6:27 pm
  • Deepak Desai says:

    We have received notice u/s200A for late filing of TDS return, now when i tried to pay online there is no section like 234E in type of payment. (Challan 281 NSDL Site- they told me to pay manually) Inquired at HDFC Babk they are not accepting manual challan. Please advice how to pay and what is to be done after payment made, how to let them know that we have paid.

    July 19, 2013 at 7:34 am
    • TDSMAN says:

      Dear Sir,

      While making the online payment of the challan you will find a field on ‘Penalty’, you can add the amount in that section. Further, it is more important to show that amount as late fee in the TDS returns you file.

      July 22, 2013 at 5:49 am
      • Sumit jha says:

        We have received notice u/s200A for late filing of TDS return, now when i tried to pay online there is no section like 234E in type of payment. (Challan 281 NSDL Site- they told me to pay manually) Inquired at HDFC Babk they are not accepting manual challan. Please advice how to pay and what is to be done after payment made, how to let them know that we have paid.

        Sir, I am facing the same problem bank is not accepting challan for u/c 234E please advice me.

        September 19, 2013 at 4:37 pm
        • TDSMAN says:

          Dear Sir,

          In Challan 281 (online also) you will find a field of Penalty wherein the penalty amount should be entered.

          October 3, 2013 at 1:33 pm
      • DARSHAN says:

        Dear sir,
        when department is not considering the same as penalty but for them it is fees then how can one pay under head penalty and how system is going to give credit of the same?
        and once department is considering the late fee in nature of penalty then every penalty order is appealable. please guide weather i can go for appeal?

        December 25, 2013 at 3:44 pm
  • manjit singh says:

    Whether it is mandatory to file the tds return if there is no deduction of tds , i mean to say should i file the return even it is nil return

    July 22, 2013 at 2:02 am
    • TDSMAN says:

      Dear Sir,

      Filing Nil return is optional.

      July 22, 2013 at 10:17 am
      • Divya says:

        If we file a NIL Return after the due date .. does penalty u/s 234 E apply ???

        October 7, 2013 at 5:55 pm
        • TDSMAN says:

          Dear Sir,

          Penalty u/s 234E will not be applied.

          November 1, 2013 at 5:29 pm
    • JAYASHREE says:


      If there is no deduction of tds during Q1, Q2,Q3, is it mandatory to file
      NIL TDS returns

      December 4, 2013 at 6:18 pm
  • raj singh says:

    As i am going filing late TDS return i.e. for AY 2012-13, i am liable for the penalty. But can i upload my TDS return without paying the penalty.
    Exactly what i wnat to know is, is it necessary to pay the penalty before filing the late return??

    July 22, 2013 at 2:19 pm
    • TDSMAN says:

      Dear Sir,

      Payment of penalty is absolutely necessary and cannot be levied. In case you file your return with the payment then it is highly likely that you will receive a notice from the Income Tax Department for the payment of the same.

      July 23, 2013 at 10:39 am
  • Rohit says:

    I have got notice for late filing of TDS u/s 234E…
    How should I pay the amount online…form 281 or 280? what options should i select as 234E is not an available option in the drop box. Plz advice

    July 23, 2013 at 12:02 pm
    • TDSMAN says:

      Dear Sir,

      You have to choose Challan No 281. The amount for TDS u/s 234E has to be entered in ‘Penalty’ field.

      July 26, 2013 at 9:41 am

    Dear Sir,

    I Did not file 2nd qt return of tds, tds payable was Rs 15000/- for 2nd qt.

    Late filing days are 281 from 15 october 2012 to 23 july 2013

    What will be the Penalty amount

    Rs 15000/- or Rs 281*200=56200

    I also did not file the return of 3rd qt and 4th qtr.

    How will i compute my Penalty amount Qtr wise or for the year as a whole

    July 23, 2013 at 4:27 pm
    • TDSMAN says:

      Dear Sir,

      To the best of our knowledge the penalty should be amount will be 15,000. And similarly for other quarters as well, the maximum penalty amount will not exceed the tds payable for that quarter.

      July 26, 2013 at 9:41 am
  • DISHA says:

    Dear sir
    in revised return, how we’ll show the challan entry for late filling fees , meaning thereby in which section we should show it as there is no separate section for late filling fees ( in online return)

    July 24, 2013 at 5:24 am
    • TDSMAN says:

      Dear Sir,

      You can choose any section for making the payment of late filing fees.

      July 26, 2013 at 9:42 am
  • Jitendra Singhal says:

    can we file an appeal to cit appeal against penalty order u/s 234e?
    or there is any other way to avoid penalty on the returns we filed late?

    July 27, 2013 at 10:32 am
    • TDSMAN says:

      Dear Sir,

      Do consult your legal advisor for making an appeal before the CIT. Further, late fees can only be avoided by submitting the returns on time.

      July 30, 2013 at 11:50 am
  • Manjunath M S says:

    Dear Sir/Madam
    I Have 1 query regarding penalty for late filling of TDS statement qtrly and is it require to file a revised return for this concequences or what? one my client got notice from dpt. that include both interest late on late payment of tds as well as penalty U/S 234E then how to file this .
    Thanks and regards

    July 30, 2013 at 11:49 am
    • TDSMAN says:

      Dear Sir,

      You have to pay the interest and penalty in Challan No. 281. After making the payment, file revised return and add the 2 payment information in your return.

      August 2, 2013 at 11:01 am
  • santosh karn says:

    Dear Sir,

    we have wrongly deposited tds twice time in same section& F/Y but we have mention one challan in tds return.we have also received tds demand notice late filling return u/s 234e.can we adjested another challan amount from demand notice?

    July 31, 2013 at 10:20 am
    • TDSMAN says:

      Dear Sir,

      Yes you can adjust. Make sure to enter the amount in Fee field while entering the 2nd challan in your return.

      August 2, 2013 at 11:07 am
  • sachin bhoite says:

    Dear Sir/Madam,

    accouting 2013-14.. Quarter 1ST (Apr-to-Mar).
    i forgot to filing the above tds return…
    i am filied the above tds rturn statement on 02/08/2013

    how much panalty should i am pay for late fling…
    plz send me answer earlier
    Thn X

    August 1, 2013 at 8:14 am
    • TDSMAN says:

      Dear Sir,

      If you delay or forget to file your e-TDS Statement, fees of Rs. 200 per day will be levied on the deductor, as long as TDS Statement is not filed.
      The levied amount of fee is not supposed to exceed the TDS deductibles.

      August 9, 2013 at 8:47 am
  • santosh karn says:

    Dear sir,

    Tds deparment raised tds Amount higher rate on pannot avaiblein f/y 2010-11 1st qtr & 2nd qtr, I have done revised return and mention pan no in this qtr but excess tds amount not waived to till date .so what I do?

    August 3, 2013 at 6:59 am
  • DRIGPAL RAI says:

    Dear Sir

    One of My Firm Filed the TDS Returns for F.Y.2012-13 , late

    So we have received penelty for Rs.15850/- in 3rd Qtr F.Y.12-13
    (but the Tds Deductable is for Rs.6000/ for 3rd Qtr-)
    Than how can the panelty wide 234E can be more than Tds Amount

    do i am correct



    August 3, 2013 at 11:13 am
    • TDSMAN says:

      Dear Sir,

      Please Consult your CA with all your papers of 3rd quarter.

      August 9, 2013 at 8:25 am
  • sanjay kumar gupta says:

    After receiving penalty u/s 234e, what is the time limit for deposit the same.

    August 3, 2013 at 3:26 pm
    • TDSMAN says:

      Dear Sir,

      The time taken must have been specified in the penalty notice. If not, please consult your Tax Consultant.

      August 9, 2013 at 8:13 am
  • Vipul Nagpal says:

    Dear Sir,

    We had deposited TDS on due time, however forget to file the tds return of FY 2012-13 Quarter 2. Subsequently the return was filed after a delay of around 4 months. Now we have received a notice with penalty of Rs. 18998/- (tds deducted amount). Since the tds was deposited on time and only return was deposited late what should we do to avoid the penalty as it is hardship on us since as tds was very much deposited on time.

    Vipul Nagpal

    August 5, 2013 at 7:45 am
    • TDSMAN says:

      Dear Sir,

      The deduction have been done as per the rules. According to section 234E, if you delay or forget to file your e-TDS Statement, fees of Rs. 200 per day will be levied on the deductor, as long as TDS Statement is not filed.

      August 9, 2013 at 8:11 am
      • Nilesh Gupte says:

        Dear sir,

        We have deposited Total Challan amount is Rs.2845 out of that Rs.2381 is under section 194C Paymet to Contractor and other amount is Rs. 464 under section 194J but we have wrongly deposited all the amount under section 194C. please told me how can i revised return submitted.

        February 6, 2014 at 4:12 pm
  • Ashish Rathi says:

    we are Government departments had deduct the TDS and paid the same unfortunately we have filled our returns late for the FY 12-13 whether government departments also attract penalty u/s 234E or any exemption for the departments as governments undertaking

    August 7, 2013 at 8:32 am
    • TDSMAN says:

      Dear Sir,

      There is no mention that Government Department is exempted. However you can consult your Tax Consultant for this issue.

      August 9, 2013 at 8:35 am
  • Ch Satyanarayana says:

    As we are govt. teachers our STOP filed wrong 24g resulting our tax remittences not showed in our TAN account. That’s why we are not filed qtly returns for the AY 2012-13. is it levied by 234E

    August 16, 2013 at 4:48 am
    • TDSMAN says:

      Dear Sir,

      Rules for government companies are not mentioned separately in the notification of 234E.

      August 27, 2013 at 8:43 am

    sir, you give very important views but i have i question:-
    i filed my TDS return with correct PAN but the department says that Your PAN is Invalid and the TDS rate is @ 20% and Demand is raises on the same
    how i can be resolve my problem

    August 17, 2013 at 6:41 am
    • TDSMAN says:

      Dear Sir,

      Please verify whether the PAN specified is correct or not. There can be mistake in specifying some letters of the PAN.

      August 27, 2013 at 8:41 am
  • Amit Kumar says:

    Please confirm, if, in any case CIT (Appeal) has been waived the penalty u/s 234e.
    e.g. TDS not deducted from deductee, (being deposited by assessee at his cost)

    August 23, 2013 at 9:45 am
    • TDSMAN says:

      Dear Sir,

      We are not sure if it is waived. Please consult your legal team on this.

      August 27, 2013 at 8:37 am
  • Sanchita says:

    We have deposited the tds on time but by mistake the return has not been filed for 2nd qtr of F.Y.2012-2013 on time but at the time of filing 3rd Qtr return we have filed the 2nd Qtr return also. Now the department has imposed penalty u/s 234e. Is this penalty can be waived off. Can I file the appeal for that.

    August 30, 2013 at 12:34 pm
    • TDSMAN says:

      Dear Sir,

      As per department rules the penalty cannot be waived off.

      September 16, 2013 at 6:09 am

    Dear Sir, now a days to file a tds return one need BIN if tax is deducted from the side of Government. I am very sorry to say that TREASURY OFFICER/ACCOUNTS OFFICER is unable to provide BIN as because they have not filed 24G RETURN AND so accordingly DDO is unable to file FORM 24Q or 26Q in time. Please clarify whether DDO is liable to pay late fee if the tds return is filed late due to mistake of TREASURY OFFICER/ACCOUNTS OFFICER. Please clarify and guide me.

    September 2, 2013 at 4:23 pm
    • TDSMAN says:

      Dear Sir,

      To the best of our knowledge, there is no late fees for DDO.

      September 16, 2013 at 6:08 am
      • BASUDEB KABIRAJ says:


        November 21, 2013 at 8:47 pm
      • BASUDEB KABIRAJ says:

        Is there any case law ?

        November 26, 2013 at 9:24 pm
  • Amit Bajpai says:

    what is the code for payment made u/s 234E

    September 10, 2013 at 12:12 pm
    • TDSMAN says:

      Dear Sir,

      You can make payment of 234E under any section viz. 194C, 194J, 192B. You have to mention the amount in the penalty field given in the challan.

      September 19, 2013 at 10:47 am
    • Uppal Prem says:

      what is the code for payment made u/s 234E

      June 21, 2016 at 2:22 pm
  • jyothi k says:

    Dear Sir,
    I filed 3rd qtr after filing 4th Qtr bcoz I forgot to file 3rd qtr but dept send penalty Rs 32000 for 24Q but we paid 3rd Qtr rs 6000 what to do?

    September 16, 2013 at 11:07 am
    • TDSMAN says:

      Dear Sir,

      Please consult your Assessing officer.

      September 19, 2013 at 10:45 am
  • Vibhuti Narain Advocate says:

    Dear Sir,
    One of my clients is a Govt organization and do not have the power to disburse or sanction funds and have to take prior permission from their head office at Delhi. Since they received late payments all 4 qtrs were filed on same date i.e 21-05-2013. Now late fee u/s 234E has been charged. How to get it waived off?

    September 17, 2013 at 12:22 pm
    • TDSMAN says:

      Dear Sir,

      To the best of our understanding it cannot be waived off at any circumstance.

      September 19, 2013 at 10:44 am
  • SUMAN K. says:

    I file NIL TDS Returns for all the 4 quarters of F.Y. 2012-13 on 10/09/2013 can penalty under section 234E be applied.

    September 20, 2013 at 12:42 am
    • TDSMAN says:

      Dear Sir,

      You will not be able to file the nil TDS returns as per the new notifications released by the department.

      October 3, 2013 at 1:27 pm
  • RS F says:

    If in a certain case TDS is not required to be deducted but the payment is made in May 13 and return is not filed yet,what is the consequence?Is it required to file nill return?

    September 25, 2013 at 9:00 am
    • TDSMAN says:

      Dear Sir,

      There is no provision for filing of nil return. You can use the same challan in the future quarters.

      October 3, 2013 at 1:22 pm
  • Gomathy says:


    I filed Q1 for F.Y. 2013-14 only on 7-sept,2013. I used NSDL RPU uitlity software version 3.5. In that i could not validate for Q1. then we opted for a private software and filed it. The delay is only due to this problem. I received demand notice us 234e. Can it be waived?

    September 27, 2013 at 10:41 am
    • TDSMAN says:

      Dear Sir,

      To the best of our knowledge this can’t be waived off.

      October 3, 2013 at 1:18 pm

    Notices U/s 200A for collection of penalty U/s 234E are selectively issued by the department. There are number of deductors all over the country who have filed their etds returns belatedly. Why only very few are subjected to pay the penalty ?

    October 1, 2013 at 9:11 pm
    • TDSMAN says:

      Dear Sir,

      According to our knowledge, everyone has to pay.

      November 1, 2013 at 4:04 pm

    How to make request for waiver of penalty u/s 234E?

    October 3, 2013 at 2:57 pm
  • Chandan S Vast says:

    Dear Sir,

    One of my client file his original return on 06/8/13 but he want to revised the same, the int u/s234e will be applicable on original return or revised return.

    October 3, 2013 at 3:22 pm
    • TDSMAN says:

      Dear Sir,

      The int u/s 234e will be applicable on Original return.

      November 1, 2013 at 5:25 pm
  • Gomathy says:

    While remitting the TDS amount in bank, i am informed that my TAN number is not available in TAN MASTER. Then how can i remit the deducted amount within the due date? Should i need to pay with interest if not able to remit the TDS within the due date?

    October 4, 2013 at 5:45 pm
  • pankaj says:

    late submission of tds return q1 on aug 6 got a notice u/s234E for late to pay this fine by using challlan 281 deductee type n nature of payment what should i select we r a company n deducted tds u/c194c

    October 5, 2013 at 2:26 pm
    • TDSMAN says:

      Dear Sir,

      You can choose any value.

      November 1, 2013 at 3:52 pm
  • Rakesh S. Mandal says:

    Dear Sir

    We have to pay pay interest for delayed filing of Return, we had paid extra TDS amount in the quarters for which Sec. 234 E penalty has been levied can we adjust the extra TDS paid amount and then pay the balance Sec. 234 E penalty. Please also advice how to show these amounts in Revised for the quarters?

    October 7, 2013 at 10:39 am
  • Kuntal Chakraborty says:

    what is the code on Challan 281 if I deposit the amount levied U/s.234E manually?

    October 8, 2013 at 2:14 pm
    • TDSMAN says:

      Use any code.

      November 1, 2013 at 5:10 pm
  • Revathy says:

    We didn’t deposit TDS of Rent for June 2013 due to shortage of funds and remitted it on 5th august 2013 with interest. We have already filed the quarter 1 return before 15 July 2013.can we include the rent tds for the month of june 13 in quarter 2 for filing.Is there any problem Please advise.

    October 10, 2013 at 9:37 am
    • TDSMAN says:

      Dear Madam,

      In TDS certificate wrong date will be mentioned. Your client may object to it.

      November 1, 2013 at 3:29 pm
  • Kritika says:

    We have got notice to pay penalty of Rs. 4600 for FY 2012-13 for late filing. We have paid the same. What is to be done next? How it is to be filed?.

    October 10, 2013 at 6:48 pm
    • TDSMAN says:

      Dear Madam,

      Make correction return and add challan in the return.

      November 1, 2013 at 3:25 pm
  • Arya S. says:

    Dear Sir,

    I Deposit TDS Challan 281 for Fees U/S 234E for late filing. forF.Y. 2013-14 for Q.1 (April to June 2013)
    but bank system is not accepting its shows the error that A.Y. Should be less than 2014-15.
    wht will the A.Y. ?

    October 15, 2013 at 3:55 pm
    • TDSMAN says:

      It should be AY 2014-15

      November 1, 2013 at 3:18 pm
  • S RAMESH KUMAR says:

    TDS RETURN FILED 17.10.2013
    200 RS PAID ON 16.10.2013


    October 16, 2013 at 2:24 pm
    • TDSMAN says:

      Dear Sir,

      Fine will be Rs. 400 (2 Days)

      November 1, 2013 at 3:08 pm
  • SKS says:

    Dear Sir,

    We created the fvu file on 14-10-13 & send it to the client but due to some circumstances client was not able to file TDS return upto 15 oct,13 & now he will file it on 17-10-13.

    Kindly tell that for mentioning late fee challan of Rs. 400 in TDS return whether we again have to generate new fvu file or we will show it in next TDS Return.

    October 16, 2013 at 4:03 pm
    • TDSMAN says:

      Dear Sir,

      you have to file correction return.

      November 1, 2013 at 3:07 pm
  • sona shah says:

    In filling the Tds challan no / ITNS 281 – for depositing money under section 234E; what should I fill in
    1. type of payment – code*
    2. TDS /TCS payable by taxpayer (200) or TDS / TCS Regular assessment (raised by IT dept) (400)

    October 20, 2013 at 1:39 pm
  • Shekhar Suman says:

    Dear Sir,
    We have received demand notice for short payment of TDS for Q1 FY 2007-2008. After verifying the records I found that it happened due to mistake in typing the challan paid date. Now I have to file the correction return for the quarter but our inhouse TDS software doesn’t have the facility to do for FY 2007-08. I would be very thankful to you if you provide us the full details about how to file correction returns. Also please let me know whether we have to pay penalty and interest on late payment of TDS for any month in different challans.
    Thanking you

    October 23, 2013 at 10:51 pm
  • Saurabh Gupta says:

    Dear Sir
    Thanks for your valuable suggestion,
    I have filed the TDS return in form 24Q & 26Q for 2nd Quarter of the F Y 2013-14 by 16th October.But I have not paid the penalty u/s 234E till now,I had a confusion that whether I have to revise the return after paying the penalty of Rs 400.Since I have filed on 16th October therefor 200 per day for each return & whether there shall be any penalty for revision after due date.Kindly suggest

    October 25, 2013 at 12:19 pm
    • TDSMAN says:

      Dear Sir,

      There will not be any penalty for revised returns.

      November 1, 2013 at 2:42 pm
  • DEEPAK GOYAL says:


    (M) 98787-89044

    October 25, 2013 at 7:38 pm
    • TDSMAN says:

      Dear Sir,

      As per the new rules, only way to save penalty is by filing returns on time.

      November 1, 2013 at 2:36 pm
  • Manoj says:

    TDS online payment Rs. 25 lacs done on 7th Oct, 2013, but it got rejected due to technical reason and, entry got reversed on 8th Oct, 2013. Normally, if the amount is paid late, the Interest amount chargeable is Rs. 25 lacs * 1.5 % * 2 = Rs. 50,000. However, in this case since the delay is not of the person responsible, but technical one, how could the Interest Amount be waived off.

    October 26, 2013 at 5:18 pm
    • TDSMAN says:

      Dear Sir,

      Please contact your Assessing Officer regarding this.

      October 31, 2013 at 5:51 pm
  • VIRAL SHAH says:

    Respected sir,

    As per new changes in tds return , last accepted provisional receipt required to be mention. In case we have written wrong provisional receipt no.then will the tds return be rejected on these ground ?

    October 26, 2013 at 7:12 pm
    • TDSMAN says:

      Dear Sir,

      This is a new rule announced. We are still awaiting for complete documention on this subject.

      October 31, 2013 at 5:49 pm
  • VIRAL SHAH says:

    Respected Sir,

    We got the tds notice from direct gaziabad via email. Then after we got justification from site. On verification of the same we come to know that tds amount has been perfectly paid and mentioned in the return but that was in following manner.

    1 jitendra patel pan : abcde1234e Gross amt 5287 tds 3
    2 jitendra patel pan : abcde1234e Gross amt 5287 tds 1055

    i.e. in agreegate amt is 10574 and tds is 1057.

    If we agreegate the tds then total tds is perfectly deposited. now we want to revise the return but as per new rule , cancellation / deletion of the raw is no longer permissible.

    Please help us how we can revise the return ?

    October 26, 2013 at 7:23 pm
    • TDSMAN says:

      Dear Sir,

      You have to modify the amount as per TDS deducted.
      For example: Amount1 – 30 TDS – 3
      Amount2 – 10550 TDS – 1055

      October 30, 2013 at 5:54 pm
  • VIRAL SHAH says:

    Respected Sir,

    In revision of the return for 26q2 F.y.2013-14 , Whether Changes in the name is possible ? If we do the same then our return be rejected ?

    For Example,
    Pan given is abcde1234f is in the name of the proprietor who is carrying his business in the name of M/s. XYZ Enterprise. In Tds return we have given deducttee name as XYZ Enterprise but PAN No is given of the proprietor .

    Now, We got notice which mentioned Issue regarding PAN Error.

    when we try to revise the name in the revise return we got massege that change in name not permissible and in case you change the same then your return will be rejected . Sir Please help us to solve this issue and give your suggestion.

    October 26, 2013 at 7:32 pm
    • TDSMAN says:

      Dear Sir,

      You have got PAN error because of wrong PAN mentioned. You have to correct the PAN in revised return.

      October 29, 2013 at 5:47 pm
  • shyam thakur says:

    can nil quarterly TCS returns be filed form 3rd Qtr.of AY 2012-13 to till now? where only sales of timber against nil collection Form-27c is reported. and no tax amount is collected from parties. whether the late filing of returns attract penalty? please clarify

    October 29, 2013 at 12:51 pm
  • sandra says:

    Respected Sir,

    we have received letter from TRACES for late filling fees & interest on late payment.
    In the Challen 281 there is section for code, what is the code applicable for the penalty.
    also, in details of payment there is Fee under sec. 234E & penalty.
    also we have received these for 4 quarters separately, can we given total of one amount for all four quarters and one challen or have to make four different challen and separate payments.

    Please do advice me on the same.
    Thank you.

    November 11, 2013 at 1:47 pm
  • M H JUNEJA says:

    Dear Sir

    We have filled revised return for invalid pan.. Though Department has charged 20% tds as short deduction against invalid pan. How to waive this amount.

    November 12, 2013 at 2:35 pm
  • Pradip says:

    as the treasury does not upload 24G in time I am unable to file the e-tds within the time stipulated and I have received notice for payment of late filing fee u/s. 234E for the Q3 of F.Y. 2012-13. In such a situation as the DDO I am not in fault. Please suggest me the way to get out of the awkward situation.
    Thank you.

    November 12, 2013 at 7:58 pm
  • Roushan says:


    I have deducted tax twice on the same invoice by mistake and paid the same. Later filed e-TDS return for 26q as well. Please suggest how to take refund for the excess deducted tax.


    November 13, 2013 at 8:11 am
  • PAWAN SHARMA says:


    I have filed my TDS Return for the period Q1 FY 2013-14 in which i had wrongly mentioned the challan amount as Rs 5000/- instead of Rs 10000/- and the same has been accepted when i filed tried to file correction it shows error that challan amount can not be modified. I have received from the department notice of deposit of Rs 5000/- with the challan amount can be amended by filing correction return ???
    Also in another case PAN of some other person was wrongly mentioned instead of main person and i tried to file correction return and the same getting there any specific reason for the same???
    One more Query whether late fee should be deposited before filing correction as the correction return getting rejected.


    Pawan Sharma

    November 15, 2013 at 8:36 pm
  • sonali says:


    We already paid & Return filed late payment charges & Late Return filling charges F.Y. 2012-13 but traces again demanding that charges. what will i have to do.

    November 16, 2013 at 12:35 pm
  • sanoj says:

    if the company have the cash flow problem, and hence the company not pay or file the return on time. they got the demand notice from income tax department for more than 50K. and now the company has no way to raise fund to pay the fee (company is going to close because there is no revenue generates).

    if the case like that then how company can ask to income tax department for not to pay the demand just because there is no money with the company.

    November 16, 2013 at 2:35 pm
  • Shailesh says:

    Dear Sir,

    I have received a notice for late filing of tds return in which late filing fee is levied by the department u/s. 234E.Is there any way out throught which this late filing fee can be waived by the department. Can we file an appeal against this order? Can we take a ground that this is just a procedural delay of filing of return as the tax has been will paid within the due date

    Is there any time limit for issue of assessment order u/s. 200A.The return was filed on 26.09.2013 and order was passed on 26.10.2013 and the same was received in registered mail id on 01.11.2013 and hard copy was received on 11.11.2013. Pls. let me know whether it is within the time frame permissible by the Income Tax Act.

    Thanking you in advance for your reply.

    Shailesh Pujara

    November 16, 2013 at 5:31 pm
  • Diwanshu Madan says:

    Dear Sir,
    We have received demand notice for Interest on late payment of TDS for Q2 FY 2013-2014. When I deposited my tds challan i deposit my interest, also in TDS return I also show interest in interest column. i.e Challan amount Rs 10600/- tds 10000/- and interest Rs 600/-. i downloaded my console file and in console file interest deposit Rs 600/- shows. but in challan status Rs 600/- shows unconsumed i.e interest portion. I would be very thankful to you if you provide us the full details about how to file correction returns.

    Thanking you

    November 20, 2013 at 12:23 pm
  • Sandip Ghosh says:

    How can we show interest on late payment of TDS and penalty in the TDS return when the interest and penalty paid against demand notice? Is it necessary to show the interest in the return deducteewise ?

    November 21, 2013 at 12:03 pm
  • Sandip Ghosh says:

    How to show interest on late payment of TDS and penalty in the TDS return when TDS paid against demand notice ? Is it necessary to enter interest on late payment of TDS deducteewise in the return ?

    November 21, 2013 at 12:06 pm


    November 21, 2013 at 5:55 pm
  • nitin singh says:

    Under what code we should write in TDS/TCS tax challan form for deposit in bank u/s 234 E(late fee)?

    November 22, 2013 at 4:48 pm
  • A.Gupta says:

    We do not get any notice from TDS CPC department for penalty for late filing of tds return but it is being reflected in defaults section on Traces website. What will be the minor code for payment of the aforesaid late fees – 200 or 400?

    Do we need to file correction statement or just payment is sufficient? If we made payment against code no. 400, will the challan will be reflected in CSI file to be downloaded to generate the FVU file of correction statement?


    November 25, 2013 at 6:19 pm
  • dileep says:

    sir, i have filed revised return and i have received notie for payment of late deduction. now i have paid penalty, is it necessary to file the correction or revise return again for te penalty amound paid?

    November 27, 2013 at 4:14 pm
  • shyam kant says:

    i did not deposited the demand raised by department for late filing the tds return the notice was raised in july 2013, whether there is any penalty for late depositing the demand and filing the revised return.

    November 28, 2013 at 11:37 am

    Before leving the late filing fee U/s 234E, Deductors should be intimated well in advance. without any intimation, levy of Late filing fee U/s. 234E is not acceptable. Late filing Fee / Penalty clause is introduced while introducing the TDS e filing in the year 2003 itself. from 2003 to 30.6.2013 Late filing fee is not levid to any defaulter. as the Payment of Advance TAx is intimated to Tax Payers through Media viz advertisment in TV / Paper Publication etc like wise the Awarness activities to be implemented first with providng the sufficient time to deductors to clear off the any pending returns. without providing the awarness to public levy of Late filling Fee is not justifiable.

    November 28, 2013 at 8:17 pm
  • stephen says:

    Respected Sir,

    In this Financial Year 2013-14 1st and 2nd quarter TDS return filling at 18th October 2013, due to Some part’s PAN number invalid and correction so, that we have return filed late.. in this issue Penalty is applicable or not, pls. advise.

    November 29, 2013 at 2:02 pm
  • Sunil says:

    Our Company deducted TDS from the building rent and not remitted the same to Govt A/c. Now the Company is not existing. The assessing officer imposed penalty for the same. May please clarify

    The challan No for depositing the penalty?

    Can the assessing officer waive the penalty?

    Is there any benefit on appeal?

    Who will be the responsible person of the company for remitting the penalty?

    November 30, 2013 at 12:46 am
  • Mitali says:

    Is it Compulsory to pay the late Filling Fees? As my Client has got very heavy fees to pay?

    December 2, 2013 at 1:12 pm
  • Indu says:


    what could be done to waive of the late filling fee u/s 234 and the justification given is quoting wrong pan number. kindly help me out as its unbearable and very urgent.


    December 3, 2013 at 4:55 pm
  • komala D G says:

    Dear Sir,

    I have paid Rs.200, but how will i file the same. i have generated the HTML, should i enclosed 27A along with HTML File?


    December 3, 2013 at 5:27 pm
  • BikashChandra Nandi says:

    Dear Sir,

    We filled TDS return but in one case PAN was error which was rectified by filling revised return. Now dept sent me a notice asking for short deduction by inserting 206AA with 20%. Pl advice how to deal this..g

    December 4, 2013 at 7:23 pm
    • kumar says:

      I think furnished pan was invalid. Please check that pan in traces website and file the revised etds return with correct pan.

      January 27, 2014 at 9:42 pm
    • Anonymous says:

      The Short Deduction u/s 206AA is waived off upon the correction of Invalid PAN, only in case the difference between the Invalid and Valid PAN is less than or equal to 2 alphabets and /or 2 numeric characters. This is also written in the default statement that you can download from the traces website. In your case, there must be a change of more than 2 characters between the invalid PAN and the corrected PAN and hence the demand will still have to be paid.

      November 18, 2014 at 2:04 pm
  • arun mahna says:

    dear sir
    I have received a notive from tds department for late filing frr u/s234e
    and i have the fill challan 281 and deposit the bank but bankers need the nature of payment kindly suggest me what is the nature of payment and its code for U/S 234e….

    December 5, 2013 at 4:47 pm
    • TDSMAN says:

      Select any nature of payment

      December 27, 2013 at 2:08 pm
  • Deepak bisht says:

    I want to know Difference b/w interest & penalty with example

    December 7, 2013 at 12:00 pm
  • stephen santhosh says:

    Dear Sir/madam,

    in TDS 1st Qtr e-filing on 18th October 2013.. hence we received Notice from Income Tax Department on 27th November 2013. regarding Late Filing fee u/s 234E Sum of Rs.19,000/-
    my question is shall we pay the penalty or not, Is there any waiver for that pl. advise

    December 9, 2013 at 2:34 pm
  • Writick says:

    What is the procedure to be followed after the payment of penalty amount u/s 234E and interest on late payment of TDS ?

    December 9, 2013 at 2:50 pm

    any possible way , waiving of late fee u/s 234E ?

    December 9, 2013 at 9:02 pm
  • Mohammed Rasheed says:

    Dear Sir

    We are proprietary Concern for contract and sub contracts for individual and firm we are deducting 1% on bill amount. Is it Correct are we have to deduct 1% for individual and For Firms 2% Please advice.

    December 13, 2013 at 10:59 am
    • TDSMAN says:

      Dear Sir,

      You have to deduct 1% for both, Firm is a non – company.

      December 27, 2013 at 2:02 pm
  • JOTHY says:


    kindly advice monthly interest we deposited wrongly 1.5% instead 3% , i need which code we use 200 or 400( ADDITIONAL INTEREST DEPOSIT FOR Q1)

    December 13, 2013 at 5:38 pm
    • TDSMAN says:


      December 27, 2013 at 2:00 pm
  • HITESH KAILA says:


    December 14, 2013 at 2:40 pm
  • Sunil Gupta says:

    I wish to submit a government TDS return for FY 2008-09 so can you tell me plz BIN is mandatory or not.

    December 14, 2013 at 4:52 pm
  • Anand Bafna says:

    Ours is newly incorporated company (Pvt Ltd) in July 13. Business is not yet commenced and we miss to file the TDS return for quarter ending Sep 2013. No activity has been undertaken yet, no employees appointed so no TDS. Are we liable to attract any penalty for late filing of return for the said quarter?
    Please guide us.

    December 16, 2013 at 10:40 am
  • vivek says:

    do we have to file revised return after paying penalty u/s 234 e .but i have already revised due to other some problems

    December 16, 2013 at 11:46 am
  • Pradip says:

    i received notice for Deposit penalty under section.234E bcoz of not filed tds return in time. delayed of submission tds return is accountant sickness any possibilty to waiver penalty under section 234E. TDS should be deposited in time.

    December 16, 2013 at 4:22 pm
  • Arif says:

    I have got a notice in which late filling fee u/s 234E of rs 2000/-has been raised foe the Q2 in F.Y 2013-14 and i have deposited the same by using the payment type (200)
    but now I dont know how to revise TDS return.
    Please guide me
    thaking you

    December 17, 2013 at 12:10 pm
  • Shyam Rajput says:

    Are we supposed to wait for the judgement of case which is under consideration in Delhi High Court for the interest penalty u/s 234-E?

    December 18, 2013 at 2:00 pm
  • laxman says:

    we are zphschool, and filed etds returns notice u/s 234e and in 4th qurter shortcoming of Rs.300/ for one of the pan.But we paid 300 on pan number while making Income tax return.Now we have received notice that shortcoming Rs.300/ from tds traces. now what to do.
    question is DDO are liable to pay 234e penalty.

    December 19, 2013 at 1:12 am
  • Adv. Arun Raj says:

    Section 234E of the Income Tax Act- Legality and Validity challenged in the High Court of Kerala
    The legality and validity of section 234 E of the Income Tax Act, 1961 inserted by the Finance Act, 2012 making a person liable to pay, by way of fee, a sum of Rs 200/-for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is challenged in the High Court of Kerala. The levy in the nature of ‘fee’ has been challenged as illegal, arbitrary, unreasonable, invalid and unconstitutional, in a writ petition filed by a Lower Primary School in Kannur.

    The Honourable High Court has admitted the writ petition and has stayed all the proceedings initiated against the petitioner under section 234E of the Income Tax Act for a period of two months. The standing counsel for the Income Tax department has taken notice for all the respondents in the writ petition.

    December 19, 2013 at 3:03 pm
  • bkt says:

    Sir, Our co. has received order of Fee for late filling of TDS Qurterly Statement of Q2 of F.Y 2012-13,which is genuine. We have paid this fee online. Now is it necessary to file revised return for Q2 of 2012-13? what would happen if i not do so? Also we have received notice for short deduction of TDS of one of the party,which also we paid.In that case also I have to file revised return?

    December 23, 2013 at 1:53 pm
  • narasimha murthy says:

    is there any stay brought from high court or supreme court against the imposition of late fees against section 234e of income tax india at 1961

    December 23, 2013 at 7:24 pm
  • Balaji says:

    what is the code on Challan 281 if I deposit the amount levied U/s.234E manually?

    December 24, 2013 at 10:41 am
  • dinesh says:

    dear sir,
    Is it necessary to fill annexure sheet, if challan for late filling fee is added in challan sheet while preparing tds correction statement?

    December 24, 2013 at 3:29 pm

    We are a p ltd company and we made delay in filimg the TDS return against scrap sale for III quarter of FY 12-13. TDs return in form 27EQ against scrap sale was to be filed on 15th Jan 13 but we filed on 19th Jan 13. Secondly we deposited tax 10% on scrap in time but surchatge 10% and Ed Cess 3% thereon (Basic 10% + SC 10%)was not paid. Thirdly the total liability of TCS was 1197 (10% of liable of Value 119605). It means we were supposed to pay (basic 1197 + SC 120 + Ed cess 40)Rs 1357 but we received notice under 200A and we are asked to pay for 1793 and also late filing fees Rs 800/- u/s 234E. Then will you please clarify us that on what basis the department is recovering rs 436 from us. Awaiting for reply in detail

    December 25, 2013 at 4:19 pm
  • Shruti says:

    I got an intimation that said to pay penalty. I paid the challan for sec 234E under minor head of 400. Now while validating the tds return it is showing me the error as invalid minor head, nor it is accepting 200 as minor head. What is the solution?

    December 26, 2013 at 11:01 pm
  • Pintu Mallik says:

    Dear Sir,

    We have recd demand notice all four quarters f.y.2012-13 for interest on late payment, but we have paid one month interest for late payment which is not reflecting in demand notice they claimed for 2 months interest on late payment, Spoke to helpline at Ghaziabad representative said that you have to make payment for the balance amount of interest on late payment and the scanned copy of original challan and the challan of demand notice and the justification report to be send at

    What to do ? Please guide me


    December 27, 2013 at 1:58 pm
  • Vinod Khanna says:

    My company has received intimation u/s 154 from TRACES for short deduction/collection for FY 2010-2011 for 24Q and short payment intimation u/s 200A.Alongwith this there is also Interest on such short deduction/collection/payment.The amount was actually paid and the same relates to income tax on employee salaries.What to do now? Can we challenge or get out of this trouble.Please advise

    December 27, 2013 at 8:02 pm
  • Prasad M.P says:

    Dear Sir,

    Kindly clarify, after remitting late filing fee u/s 234E through challan 281, for the FY 2012-13 – Q2, should we have to file revised returns.

    Await your reply & thanks,

    December 28, 2013 at 11:26 am
  • Alpana says:

    Our co. deposited late TDS for a month along with due interest which was also mentioned in the TDS return as interest in challan detail but now we have received a dmand notice for depositing the interest for the same period. What should we do? Does it require to mention the interest deductee wise?

    December 28, 2013 at 12:59 pm
  • chandan says:

    Dear Sir,

    1. we have already paid intt. for late payment of tds, but the same is not reflecting in Intimation u/s 200A provided by the traces and demanding interest again, what to do in such a case?

    2. what if we do not deposit the late fee u/s 234E, as the return is already been processed without payment of late fee ?

    December 30, 2013 at 5:34 pm
  • sharmila says:

    I have deducted extra tax for one of the employee wrongly for the month of december, but i have not deposited it in the govt tresury yet, Can I do any adjustment for that with other employees, because that employee is retiring in january 14, refund will take time

    January 2, 2014 at 11:25 am
  • Amit Agrawal says:

    I am transporter hiring vehicles from market. Do I need to file TDS statement quarterly of the PAN collected by me of various truck owners. I don’t deduct any TDS from payment to truck owners.

    January 4, 2014 at 11:35 am
  • Amit Agrawal says:

    I got intimations from TDSCPC regarding levy of late filing fees u/s 234E of Rs. 600/-. I have paid said amount. Now How to inform the TDSCPC about such payment. Do I need to email them with challan copy or need to file revised TDS return.

    January 4, 2014 at 11:38 am
    • kumar says:

      Please file revised etds return.

      January 27, 2014 at 9:30 pm
  • C.SRINIVAS says:

    Sir,I am a state government employee the tax was deducted in time from my salary but TDS filing was not done before due date due lack of BIN no. As the treasury officer did not file 24G in time.Now I got notice to pay fine u/s 234e.Do I have to pay for no fault of mine?

    January 9, 2014 at 4:59 pm
  • JYOTI says:

    Dear Sir, we got intimation defaults and / or PAN errors u/s 200A to deposit interest on late payment of TDS, but we wrongly deposited Interest as Basic Tax under head 400 tds raised in regular assessment instead of interest

    January 11, 2014 at 1:16 pm
  • pradeep says:

    for FY 2011-12 4th quater of tds i have already revised the return but after notice of tds there is the mismatch in the challan detail

    so Can i revised the return again yes ya no, after that i dont want to get notice from tds

    January 11, 2014 at 3:22 pm
  • Ravi S says:

    Sir, Please guide us how to process two different notice of demand (same amount) for one same quarter ( which pertains interest and late fee (234 E) 24Q – Q3 Financial Year 2012-2013.

    January 13, 2014 at 5:32 pm
  • Ravi S says:


    Please educate how to generate justification report in the Traces.


    January 13, 2014 at 5:34 pm
    • Anjani says:

      Dear Sir, Login to Traces portal using ur Login ID, PWD & TAN no., then select request for justification report available in Dashboard, keyin the details of token no., bsr code of bank,challan no. dt of challan, challan amount and details of deductees with PAN no. and amount paid .then click on proceed, after that u could generate temporary no. and next click proceed with transaction. Note down the ref no.which is used for opening of JR’s downloaded. Also download JR utility converter available in traces.

      January 17, 2014 at 9:20 pm
      • R.K.Jain,DDO(BSNL) says:

        I am R.K Jain ,a BSNL DDO,for Jan.2011 TDS amount paid through cheque timely but bank cleared it on 08.02.2011,now i have received a demand notice for late payment calculating demand for two month delay @ 1.5% intrest.
        (a) wheather intrest can be waived in such a situation?if yes, how?
        (b) for 01 day delay 02 months delay with 1.5% intrest is justified.
        please reply.

        January 19, 2014 at 6:10 pm
  • Anjani says:

    The suggestions are very useful to me sir, thank u very much sir,
    could u please help me about what option has to be selected under the Head nature of Payment for remitting the penality levied on late filing of ETDS returns. i am unable to sort as to which is to be selected.

    January 17, 2014 at 9:10 pm
  • Ruchita says:

    I have paid a huge amount extra under Section 194J can i adjust that against payment required to be made under Section 234E? If yes, then how do i do the same?

    January 20, 2014 at 10:22 pm
  • M.C.Suwalka says:

    The penalty for failure is huge one, if there is any case in favour of assessee against such penalty levied ?

    January 21, 2014 at 4:29 pm
  • Anil Kumar says:

    I have received notice for late filing fees and also for interest for late payment fees. Shall pay late payment interest u/s 194c for i need to segregate each section wise

    January 21, 2014 at 4:38 pm
  • Shivraj arbad says:

    Dear Sir,

    We had deposited TDS on due time, however forget to file the tds return of FY 2012-13 Quarter 4th . Subsequently the return was filed in Month of july 2013. Now we have received a notice with penalty of Rs. 10,200/- Since the tds was deposited on time and only return was deposited late Can This Late filing Fees be Wavied u/s of IT Act

    January 22, 2014 at 1:19 pm
  • radhe shyam chauhan says:

    I have paid TDS challan But the bank has wrongly deposited in incorrect assessment year and i could not file the tds statement in due this reason,in this situation what can i do.

    January 23, 2014 at 2:55 pm
  • rahul nahar says:

    i want to know the notification no. for the following notification:-

    (As per the notification by the department charges u/s 234 E cannot be levied. You can contact your Assessing Officer if you have reason behind not filing of the return.)

    January 27, 2014 at 1:44 pm
  • vinod kumar says:

    Dear sir
    we deposited TDS by challan no.281 for the a.y.2013-14 instead of a.y.2014-15. can i rectify the a.y.

    January 27, 2014 at 7:35 pm
  • kumar says:

    The fields that can be corrected by the Taxpayer through Bank within 7 days from challan deposit date.
    If more than 7 days, please contact your assessing officer for requestion of this correct.

    January 27, 2014 at 9:24 pm
  • Apoorva Garg says:

    My client, Government deductor, has filed the TDS statement for Q3. while filing the TDS statement, can you please guide me what date should be entered in the column “date of deposit” in challan section, as in the government organisation, salary of the month is received in the next month for eg. June’s salary would be received in July i.e. would be received in next quarter.

    Please guide

    January 29, 2014 at 12:31 pm
  • VAS says:


    January 29, 2014 at 11:26 pm
  • Meena says:

    Dear Sir,

    Request you to kindly advise me how to file a revised/correction return for TDS as i have made payment of interest as per 234E for Q2 of FY 2012-13.
    request you to update me the steps in filing revised TDS return online

    Thank you

    February 4, 2014 at 11:48 am
  • AJAY says:

    I have wrongly paid the fees under section 234e in basic tax column in challan can it be adjusted against fee under section 234e in tds return.

    February 5, 2014 at 4:14 pm
  • Nilesh Gupte says:

    Dear sir,

    Total Challan amount is Rs.2845 out of that Rs.2381 is under section 194C Paymet to Contractor and other amount is Rs. 464 under section 194J but we have wrongly deposited all the amount under section 194C. please told me how can revised return submitted .

    February 6, 2014 at 4:15 pm
  • manthan says:

    sir we have received late filing levy notice for rs. 3000/-. but we have filed the return for the Q1 fy 13-14 on 30-07-2013. For government department the due date for Q1 is 31-July. I also checked Deductor information in nsdl conso file & TAN data on income tax deptt. and I found deductor status as “State government” in both place. Now what should I do?

    February 6, 2014 at 8:01 pm
  • bnas says:

    The late fee under section 234E can be easily pain via the ”tax” link of your bank.Use challan 281.In this challan there is no heading like 234E,this heading will be seen by you on your banks website once you fill the challan and click submit….this take you to the login of ur bank a/c….then you fill details of the late fee ….submit….done

    February 9, 2014 at 12:10 am
  • ca shekhar chouhan says:

    demand for late fees is there in the intimation u/s 234e. should we pay the demand or file the appeals in the department.

    February 10, 2014 at 1:01 pm
  • Umesh Patil says:


    February 12, 2014 at 12:37 pm
  • C.SRINIVAS says:

    For govt. employees though DDO is the deductor but remitter is the treasury officer due to delay in providing BIN by treasury TDS is getting delayed and DDO is being penalised and it is unfair that IT penalising the tax payer for its inability to get deducted tax credited to its account unlike GPF.

    February 13, 2014 at 9:27 am
  • PARVEEN says:

    demand for late fees is there in the intimation u/s 200A late filling of return u/s 234 e and intrest on late payment should we pay the demand in bank th. challan 281 but after the deposited how whould we intimate the department about it. (by revise return or by letter to the department).
    kinldy give the information.

    plz contatct imidiatly

    February 18, 2014 at 3:11 pm
  • Sunita K says:

    we had paid TDS challan amount of Rs 500/- on 7/10/2013 but not consider this TDS challan amount in filing a return for 2nd quarter.We have file this amount in filling 3rd quarter’s return. Now We have received a notice for short payment of Rs 500 & interest Rs 22.50 & interest on late payment Rs 228/-

    So what is this short amount?
    So should I revise a 2nd qurter’s return also? or pay a penalty and revise a 3rd quarter’s return.
    Please reply ASAP.

    February 21, 2014 at 3:36 pm
  • Ashok says:

    Any specified reason for deducting TDS,and what are the perameters for that,i.e weather to deduct service based or contract based any other with reasons.


    March 5, 2014 at 12:32 pm
  • Dharmendra Kumar Gupta says:

    I have not deposited the TDS Return for 24Q and 26Q in Specified time. Can I pay for penalty for late filling fee for Rs.200 Per day for both Return seperatly.

    Pls Reply


    March 22, 2014 at 1:59 pm
  • Sherin.P.P says:

    which code has to be entered while paying penalty, for late filing of tds. They (bank) asking for a code starting 11C. can you help me.

    June 5, 2014 at 12:15 pm



    June 8, 2014 at 11:41 am
  • Saurabh says:

    I have filed my TDS return for Q4 2014 on time. Later I found in June that i had not deducted TDS on some expenses. I had deposited the TDs amount on 25/06/2014 with Interest. Now for filing correction return today whether i required to pay Late filing fees?

    June 26, 2014 at 2:55 pm
  • Ramya G says:


    I am a DDO in charge of a Govt Medical dispensary. The office has only two staffs – One medical officer position which is vacant and that of a pharmacist. The TDS for FY 2013-14 Q4 was filed on June 11 and we have received Late filing fee for Rs.5400. The delay was due to non availability of BIN no from Treasury. Can this amount be requested to be waived off?

    July 6, 2014 at 8:27 pm
  • murali chinta says:

    i was received Justification Report for short deduction in 94j . i was paid the amount wrongly to minor head 200. can i file correction e-tds return. or make payment to minor head 400 then file correction return.

    July 13, 2014 at 12:35 pm
  • Deepak Kumar says:

    we have filed 26q tds return on 15.07.2014 for the 1st Qtr and forgot to deposit one challan of June 2014 alonwith details of some deductee and same has been deposited on 31.07.2014 with interest. On 2nd of Aug 2014 we have revised 26q tds return with left challan and deductee details.
    On 05.08.2014 we have received notice for short payment.
    Pls suggest me to rectify the notice

    August 8, 2014 at 6:14 pm
  • Vaibhav Agarwal says:

    Dear sir, if i,m filing my TDS return for the F/Y 2008-09 in F/Y 2014-15, due to certain reasons then can also be Penalty u/s 234E will be levied or not.

    August 12, 2014 at 3:50 pm
  • Thakur says:

    We have received notice u/s200A for late filing of TDS return, now when i tried to pay online there is no section like 234E in type of payment. (Challan 281 NSDL Site- they told me to pay manually) Inquired at Syndicate Babk they are not accepting manual challan. Please advice how to pay and what is to be done after payment made, how to let them know that we have paid.

    Sir, I am facing the same problem bank is not accepting challan for u/c 234E please advice me.

    August 14, 2014 at 2:24 pm
  • Vivek Tandon says:


    We had submitted the TDS return for the 4th qtr 2013-14 on 15-05-14. We have not received any notice us 234E. But while checking the Traces, we found that an amount under section 234E is written for late filing of return. What should we do now.

    Thanks in advance

    Vivek Tandon

    September 4, 2014 at 11:50 am
  • Vikas Kodkani says:

    Kindly advise me under what code the payment for 234E is to be made.


    Vikas Kodkani

    November 14, 2014 at 5:12 pm
  • Rajesh says:

    Dear Sir,
    I have received notice from CPC for 26QB Statement filed is processed with defaults and u/s 200A. I had deposited 1% TDS on purchase of property(a flat from a builder) 3 months later than the actual installment date.. I had also deposited 1.5% interest on TDS
    I was not aware of the TDS deduction initially and when asked by builder I deposited the TDS..
    Can I appeal to cpc for removing penalty?

    March 29, 2015 at 11:21 pm
  • Dikshit Sharma says:

    Basically this was due to late filing of TDS on sale of property.

    Do I need to have a TAN to pay this demand as ITNS 281 asks for a TAN?
    Will there be a fine if I apply for a TAN now?
    Is there any other challan I can use which does not require a TAN?

    Any help and clarification on this will be highly appreciated?

    April 2, 2015 at 7:05 am
  • Hari Krishna says:

    what is the challan number for payment of interest u/s 201 (1A) and penalty u/s 234 E interest for individuals. ITNS 280 is not acceptable by the bank as they are not getting section 234E in the penalty column. Pls advsie

    April 2, 2015 at 4:03 pm
  • Nishant Panigrahi says:


    I have received a notice for late fees payment under U/S 234E. I accessed Challan 281 as has been suggested here. The very first information on Challan 281 is TAN no. I do have a TAN no and never required the same even to pay the original 1% deduction. Kindly let me know if there is any other way thru which this payment can be done. Or do i have to apply for a TAN no as well

    April 5, 2015 at 6:02 pm
  • Bharat Singh says:

    I am documenting the process I followed after discussion as well as email confirmation from IT TDS Department.
    I followed this process for the Interest and Late Fee on TDS for Property Payment. I have no idea if it is valid for any other payment.
    1. Use Challan #280
    2. Use your PAN. (TAN not required)
    3. Use appropriate Assessment Year.
    4. Fill in rest of the information and submit to go to the Bank site.
    5. Add Sum of Interest + Late Fee amount in the Interest column. (YES, Interest + Late fees together)
    6. Make the Payment.
    7. Send the Payment Acknowledgement to
    8. Wait for 10 days.
    9. Check for email confirmation.
    10. Check for 26AS form.

    Good luck.

    April 16, 2015 at 11:43 am
    • Abhay says:

      Very nice post Bharat,

      Can you please elaborate on the appropriate assessment year. Should it be the current assessment year (2015-16) or the assessment year when the TDS was delayed.


      April 18, 2015 at 4:36 pm
      • Bharat Singh says:

        The assessment year should be when the payment was made/delayed. That is what I did.

        Please be aware that this is not a legal advice. It is as per my understanding after discussing with TDS IT department.

        April 20, 2015 at 1:50 pm
  • Sushil says:

    Thank you for this well described procedure.

    I have spent more than 5 hrs on the net and could not find clear description than this one.

    To just to be sure, is this procedure applicable for notice received for Interest (u/s 200A) and Late filing fee (u/s 234E) against the late deposit of TDS on Sale of property ?

    April 23, 2015 at 9:08 pm
    • TDSMAN says:

      Dear Sushil,

      Section 234E applies in the event of non-submission of regular TDS Returns on-time. The notice has been received owing to default in regular return.

      April 24, 2015 at 12:32 pm
  • AV Mangalvedhe says:

    I am a Central Govt Deductor. For FY 2014-15, my PAO provided the BIN details for Q1, Q2 and Q3 on 02 Feb 15 and thereafter, i filed the TDS returns on 28 Feb 15 for all three quarters. However, i have been issued notice for late filing u/s 234E for 42,000(Q1), 24,000(Q2) and 5600(Q3). As the delay is due to late intimation of BIN details by PAO, is it fair that the DDO is being penalised for late filing? How do I seek to redress the grievance? Thanking You in advance

    April 28, 2015 at 5:08 pm
  • jagdish rapelli says:

    Dear Sir

    i have filled TDS Retunr on 26 May 2015 and i have received levy charges order Rs 2200/-

    May 30, 2015 at 2:44 pm
  • K H kanavalli says:

    sir I have deposited tax under 194c clubbing IT for 194c and 206c is there any possibilities for correction of challan after it is noticed

    June 6, 2015 at 9:00 pm
  • samant megh says:

    late filling fees under sec.234E of IT act demanded.what is the process after payment through challan 281 ? whether require to file correction return through NSDL or automatically adjusted in TAN no.

    pls. guide me urgently

    July 27, 2015 at 6:21 pm
  • Maulik shah says:

    Dear TDSMAN,

    I have query for CA.Suppose CA will not upload our TDS online and can not give proper answer, and penalty will arise then what to do.

    September 7, 2015 at 12:52 pm
    • TDSMAN says:

      Dear Maulik,

      For the Income Tax Department, it is the Deductor’s responsibility to ensure that TDS returns are filed on time irrespective of whether it is done by self or through any external professional help.

      September 7, 2015 at 3:48 pm
  • Shikha says:

    Dear Sir,

    I have received notice from department u/s 234(e) late filing fees for TDS return. Now for paying the challan what to select as section code.Which section should be entered there since the return pertaining to that quarter has many sections and late filing fees is common for the whole return and not one particular section. Banks are not accepting 234(E) as section code.

    Kindly Guide.

    December 28, 2015 at 11:09 am
  • Vishal, Varanasi says:

    Can the late filing fees u/s 234E be waived off. To whom application should be made. Because in my opinion one submit an application to the ITO TDS for waiver of the same. Please clarify.

    May 8, 2016 at 2:53 pm
  • Nidhi Soni says:

    dear sir,
    I have received notice from Income Tax Department for late filing fees U/s 234E. Im not a regular trader and dont have accounting services available on regular basis. there was marginal delay in filing of TDS return, although TDS was deposited on time. return was delayed due to improper coordination between CA and accountant.
    Please advice how to waive off the penalty imposed by the department.

    October 22, 2016 at 1:23 pm

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