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Fees and Penalty for Late Filing of TDS Returns

Fees and Penalty for Late Filing of TDS Returns are as follows:

Section 234E – Levy of Fees 

  • Failure to submit e-TDS Statement on time will result in fees on the deductor.
  • 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.
  • Prior to filing of TDS Statement such fee should be paid and it should be reflected in the TDS Statement.

Section 271H – Penalty

  • Deductor has to pay a penalty ranging from minimum of Rs. 10,000/- to One Lac rupees,
    • If deductor exceeds one year time limit to File TDS Statement.
    • If deductor furnishes incorrect details like PAN, TDS Amount, Payment of Challan etc.

For more details on Consequences of TDS defaults, Click here

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  • sunny says:

    The levied amount of fee is not supposed to exceed the TDS deductibles…
    what does it means ?

    August 14, 2013 at 12:30 pm
    • TDSMAN says:

      Dear Sir,

      For example if you have submitted the 5 days late, then you will be charged penalty of Rs 1000. However, if the total deduction done for that return is Rs. 900, then penalty amount will be Rs.900.

      August 27, 2013 at 8:43 am
    • Vishnu Kumar Dubey says:

      It means in any case, the penalty amount may not increase the actual amount on which penalty levied…
      further if in any case amount calculated as penalty is exceeding the actual amount then only actual amount shall be pay.

      October 5, 2013 at 11:59 am
      • TDSMAN says:

        Yes

        November 1, 2013 at 3:53 pm
    • Arasan says:

      It means, If TDS Amount is Rs 2000/- for a quarter and u filed late of 15 days means( 15*200 Rs= 3000/-) then penalty amount is 2000/- and 3000/- not applicable.

      October 28, 2013 at 11:34 am
      • TDSMAN says:

        Dear Sir,

        You assumption is correct as per our knowledge.

        October 29, 2013 at 5:43 pm
  • amit says:

    MY QUESTION IS I HAVE A DEMAND OF TDS LATE FILLING OF FY-2012-13 QUATER 2 RS.1610 I JUST ASK YOU WHAT CODE OF THIS FEE CODE JASIE KI 94 C

    September 5, 2013 at 8:11 am
    • TDSMAN says:

      Dear Sir,

      You can submit in any section code. Make sure you enter the amount in “Fee” field of the challan.

      September 16, 2013 at 6:04 am
  • ritesh kumar says:

    dear sir tell me the procedure if some one not filled TDS return from last 3 years also tell me the fine/ penalty about the same? URGENT

    September 26, 2013 at 3:39 pm
  • PRANAB KUMAR MARIK says:

    WE ARE REQUESTING YOU TO CONVENIENCE THE TDS/INCOME TAX DEPARTMENT TO ENHANCE THE RETURN SUBMISSION DATE AT LEAST 15TH TO 30TH OF THE( AT LEAST ONE MONTHE FROM THE END OF THE QUARTER) RESPECTIVE MONTH.

    October 1, 2013 at 2:18 pm
    • TDSMAN says:

      Dear Sir,

      We have already respected the department to do so. We are still awaiting the reply from them.

      October 3, 2013 at 1:14 pm
  • lalit sangani says:

    If I want to pay late fee of Rs. 200/- for delay of one day with interest through online payment, what is the procedure to pay ie. under which section, website link etc.

    October 4, 2013 at 6:43 pm
    • TDSMAN says:

      Dear Sir,

      Please visit Income Tax website.

      November 1, 2013 at 3:57 pm
  • Ayon Saha says:

    Sir my client’s return for Q3 2012-13 was filed 27 days later & few days back she got an intimation from TDSCPC that she needs to pay 5400. I want to know what is the due date for such payment?? & is any return need to be submitted for such payament???

    October 9, 2013 at 8:09 pm
    • TDSMAN says:

      No due date. Correction return to be filed.

      November 1, 2013 at 3:31 pm
  • BHEEMA DEVMANI says:

    Dear sir , We are facing Problems in E-Returns validation cause of Changing validation versions frequently , what is the reasons to changing of same,

    October 16, 2013 at 11:25 am
    • TDSMAN says:

      Dear Sir,

      The reasons behind Changing validation versions frequently is that the department introduces new rules in these utilities.

      November 1, 2013 at 3:12 pm
  • Karan says:

    I was working in a law firm and my retainership fee was subjected to 10% TDS. However, my employer has failed to file the TDS return despite of deducting TDS from my retainership fees and inspite of many reminders. In such case do i have any protection available?

    October 18, 2013 at 9:37 am
    • TDSMAN says:

      Dear Madam,

      please contact IT department for this issue.

      November 1, 2013 at 3:02 pm
  • VARSHA says:

    ACCORDIG TO INTIMATION OF I.T. I HAVE PAID LATE RETURN FILING FEE U/S 234E. BUT NOW HOW DO I GIVE EFFECT OF THIS PAYMENT CHALLAN IN REVISE RETURN.

    October 23, 2013 at 4:45 pm
    • TDSMAN says:

      Dear Sir,

      You have to add this challan in revised return.

      November 1, 2013 at 2:57 pm
    • VENKATA SAMBASIVA RAO says:

      Please guide me for making payment of Late Filing Fee under what section we have to make payment by challan and how to give effect to the Revised Tds Return. Kindly send the details.

      December 12, 2013 at 2:19 pm
  • VARSHA says:

    DUE TO DIWALI THE TDS PAYMENT DUE DATE WILL BE EXTENDED OR NOT?

    October 23, 2013 at 4:46 pm
    • TDSMAN says:

      Dear Madam,

      We don’t think that TDS payment due date will be extended.

      November 1, 2013 at 2:50 pm
  • Vicky Idnani says:

    I have not filed the Return of TDS for Quarter 1 and eveen if i would have filed it, it would have been a NIL Return, By the Virtue of the wordings specifying “The levied amount of fee is not supposed to exceed the TDS deductibles” applies and the Penalty comes to Zero- am I correct?

    October 26, 2013 at 3:41 pm
    • TDSMAN says:

      Dear Sir,

      You are correct.

      October 31, 2013 at 5:51 pm
      • IMANKALYAN SARBAJNA says:

        I HAVE RECEIVED A NOTICE OF LATE FILING FEE FOR 1 DAY I.E. RS. 200 FOR Q2 OF 2012-13. PLEASE TELL ME HOW TO APPEAL IN THIS CASE AS THE DELAY WAS CAUSED BY SERVER DOWN PROBLEM.

        November 12, 2013 at 4:26 pm
  • M.Arif Mohiddin says:

    This mandatory for all TDS payees who does not submit return on or before the due date form that day to the preceding days that lapsed off, he should pay Rs.200/- a day that should not exceed the amount of the TDS payable.
    arif_mohiddin@yahoo.com

    November 2, 2013 at 5:46 pm
  • Sameer says:

    I have paid fees under section 234e for late return filing.
    but I want know how I can shown this penalty in e-tds return & under which head? pls reply asap.

    November 5, 2013 at 2:35 pm
  • Sabu Joseph says:

    Dear Sir,
    I had no idea about the late fee for filing of TDS quarterly returns. Now a notice was received from the IT department to pay around one lakh for the late filing fee for 3 returns of 2012-2013. This amount is so big for me to pay.

    Is there any possibility to get any discount in the amount or to exempt from payment.

    November 18, 2013 at 1:18 pm
  • chintan says:

    My client had to deposit TDS on rent for period april 2013 onwards for this year.
    He hasnt.
    So now while he wishes to pay that amount along with interest. My question is this:
    1.do we need to file TDS return for Q1 and Q2 along with interest (we will have to bear late filing fees!)?
    2. Or can we file return for Q3 directly showing all those amounts as deducted late? In this case, do we still need to file NIL return for Q1/Q2 ?

    November 22, 2013 at 7:05 pm
    • ANKUR says:

      earlier we can put all details of previous qtrs in current qtrs . Now as per new rules, one cannot put earlier date of deduction in current qtr however one can show late deduction and hence can file the return . You can prevent fees for late filing of previous qtrs since it would be considered as nil return. so go for current qtr with late deduction. interest amt shall be less than penalty fee.

      January 5, 2014 at 4:46 pm
  • Raghavendra Holla says:

    Dear Sir,

    My client received a notice demanding for late filing fee for the financial year 2012-13 Q2, Is it compulsory to file revised return after payment of the said amount?

    November 28, 2013 at 3:04 pm
    • Kapil Gupta says:

      Yes. You have to file Revised TDS Return also.

      June 7, 2014 at 1:24 pm
  • Vidya says:

    How can we file TDS return for late fee?under which section can we show the late fee and what about the deductee details to be given for that particular challan?

    December 2, 2013 at 1:47 pm
  • Anand says:

    Dear Sir, My client a PSU Bank branch has delayed in filing e-tds for Q2 2013-14 for 9days of 24q & 26q. Now, they got notice of Rs.1800/- & Rs.1800/-. Is there any provision for exemption for PSU Banks ? Kindly inform. Thanq

    December 12, 2013 at 8:39 am
  • Narayan says:

    I have filed TDS nil ( 24Q & 26Q)returns after 15 months. As per the act penalty can be levied or not.

    December 14, 2013 at 6:18 pm
    • seshu says:

      Penality is not levaied

      January 25, 2014 at 4:14 pm
  • jyothi k says:

    How to pay penalty in Tds Challan? In which sec is applicable for Paying penalty? So If We paid in 400 Raised by dept section is applicable?

    December 17, 2013 at 3:41 pm
  • MUKESH says:

    dear sir, i want to know that if i file original quarterly tds statement with challan of rs. 100/. and then after acceptance, i make correction and add challan of rs. 10000/-. what would be penalty amount rs.100/- or 10000/- if i file it after one year i.e. filing in 2013 quarterly return of fy 2012-13 24q1? NEED URGENT REPLY

    December 19, 2013 at 1:33 am
    • TDSMAN says:

      Dear Sir,

      Penalty amount will be 10,000 + 100

      December 27, 2013 at 1:50 pm
  • Nagarajappa K S says:

    How to pay Penalty of late filing fee through online,and which section we have to select the TDS Challan 281 through online?

    December 21, 2013 at 11:42 am
  • vaibhav ajmera says:

    my client is engaged with developer of construction and his gross receipt is 18 lacs includes 10 lacs labor and 8 lacs material so we dont decided that the liability of tax like service and vat give me appropriate suggestion

    December 23, 2013 at 12:03 pm
  • CA VITTHAL DUDILE says:

    SIR
    HOW TO DEAL WITH IF MY CLIENT HAS RECEIVED DEMAND FOR LATE FEES?
    ASSSESSE BEING A BANK IS THERE ANY WAY TO GET DISCOUNT OR CANCEL THE DEMAND?
    THANKING YOU.

    December 24, 2013 at 6:00 pm
  • Karan Thakkar says:

    Dear Sir,

    ‘The levied amount of fee is not supposed to exceed the TDS deductibles’ does this Include interest part?
    Suppose I deducted TDS of Rs. 1000 and As i wasnt able to Pay on time it charged Rs. 10 as interest. So now under sec 234e maximum fee will be Rs. 1000 or Rs, 1010.
    Please Let me know soon.

    Thank You.

    December 27, 2013 at 4:54 pm
    • TDSMAN says:

      Rs. 1010

      January 8, 2014 at 12:00 pm
  • Sandip Patil says:

    Dear Sir,
    We have paid TDS for year 2011-12 against 32 lacs of labour bills (53000/-) in 2013-14. As we paid TDS 1.5 year late What will we the penalties in this case. AS for year 2012-13 TDS payment is cleared.

    December 29, 2013 at 9:56 am
  • dakshi says:

    Is it possible for a get rid of the levy of rs200 perday by a west bengal government office by apology or whatever if the quarterly return is not submitted in due course for ignorance of the said rules?

    January 4, 2014 at 8:24 pm
  • Navin Bangera says:

    I have filed nil TDS return for the first quarter of F.Y. 2013-14.Is it possible to file nil return as i am not getting the consolidated file from Traces site due to non-availibility of deductor PAN & amount.

    January 14, 2014 at 1:26 pm
    • chintan says:

      Even I faced similar problem.
      Wait till you pay TDS in next quarter and file that return. Then register on basis of latest return.
      Or if you think there will not be any TDS payment by client for next few quarters, pay nominal Rs.10 TDS and file return on that basis.

      Regards
      Chintan

      January 16, 2014 at 7:18 pm
  • GOPAL says:

    Sir,

    We have received a notice rs 58000/- against penalty for late filing tds return for f.y. 2012-13, what is calculation ?

    January 23, 2014 at 10:42 am
  • TARUN HALDER says:

    Rs. 50,000/- was paid to a contractor and 1% TDS (Rs. 500/-) is deducted wrongly and it was reflected in quarterly e-Return. After receiving the intimation from IT dept. additional TDS Rs. 500/- is deducted and deposited with interest. Now how can I show it in correction e-Return in Challan and Annexure I head in respect of the said contractor.

    Regards
    Tarun

    January 23, 2014 at 11:28 am
  • rajashekar says:

    sir,
    we have deducted tax on salaries for 2012-13 and remitted the tax on 30.9.2013. Now when we issued Form No. 16 to employees the TRACES show the aaasement year as 2014-15. Now, what is to be done? Please clarify.

    February 4, 2014 at 5:22 pm
  • rajesh modi says:

    how to submit appile fee under tds and which head

    February 5, 2014 at 1:07 pm
  • Ravi says:

    Dear Sir, Please let me know the procedure for filing revised TDS returns after payment of interest and penalty charged by the ITO.

    February 6, 2014 at 6:13 pm
  • V MUTHUKRISHNAN says:

    In kerala high court an individual has got Stay (WP3149/2013)against application of sec 234E. Is there any individuals in other states got stay like that sir.Any other relief we can get to come out of this.

    February 8, 2014 at 5:03 pm
  • Rajendra says:

    After making payment of amount u/s 234E how to update the return with TRACES. I have tried to make correction return but FVU file is not being generasted. It shows error as T-FV-1029 Invalid challan input. Pl advice how to go about it and send details of payment u/s 234E.

    February 10, 2014 at 7:08 pm
  • Prabhakar says:

    two days delay in filling TDS return. Department has sent notice for delay and penalty of Rs.600/-. i have to pay under which section / code of this penalty.

    February 20, 2014 at 11:40 am
  • RAVI N says:

    Which code we should use for paying the late filing levy of Rs. 200/= in challan

    February 24, 2014 at 12:12 pm
  • Sabah says:

    Sir, I am a government deductor. So our due date of quarter 3 is January 31. I filed on 17.1.2014. now late filing fee comes as 400 rupees. can you help me.

    February 26, 2014 at 8:34 am
  • Raghuveer.t says:

    Hello Sir,
    I try to submit my TDS returns in income tax office of Financial Year.2011-12′s.
    When i concerned,they told date is over we cant accept it.
    Is any chance to me to apply by before 31st Mar’14.
    Kindly Suggest Sir.

    March 5, 2014 at 11:36 pm
  • R Muraleedharan Nair says:

    I haven’t made any deductions from the salary of my subordinates,as they have no tax liability during the last two quarters of this year(2013-14)My doubt is whether I should file NIL TDS statements ?

    March 15, 2014 at 10:38 am
  • V.SREENIVASA RAO says:

    Sir,

    We have to pay some penalty amount for late filing fee forTDS return u/s 234e. We have issued a cheque along with challan with TDS, interest and penalty amount to Indian Bank in which our company is having account.

    But the banker rejected the documents for the reason of system not accepting.

    Kindly sujjest the names of other banks for these type of payments.

    April 3, 2014 at 9:45 am
  • murthy says:

    Dear Sir,
    we filed revised return after paying penalty u/s.234e.
    we received a notice that we filed the revised return 15 days late and has to pay rs. 3000/- as late revised filing.
    is there any such act for late filing of revised return.
    pls. advice us whether to pay rs. 3000/- and again and revise.

    thanks,
    Murthy

    April 10, 2014 at 1:25 pm
  • Dinesh Chand Jain says:

    wrong Pan no. was mentioned in 26Q of Q3 and Q4 for the financial year 2012-13 return was on time for correction in pan no. is there any penalty will be payable or not?

    June 4, 2014 at 5:08 pm
  • RAJU says:

    i wrongly filed a chellan during the year 2012-13.How can delete the wrongly entered chellan?

    July 14, 2014 at 11:19 pm
  • jeet says:

    sir me apane tan par jo chanal A.Y 2014-15 Ke Jagah par A.Y2013-14 galti se likh diye hai. abh kiya kiya ja

    July 16, 2014 at 12:40 am

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