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 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.

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 return.
    • If deductor furnishes incorrect details like PAN, TDS Amount, Payment of Challan etc.

For more details on Consequences of TDS defaults, Click here

111 thoughts on “Fees and Penalty for Late Filing of TDS Returns

    1. TDSMAN Post author

      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.

      Reply
    2. Vishnu Kumar Dubey

      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.

      Reply
    3. Arasan

      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.

      Reply
  1. ritesh kumar

    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

    Reply
  2. PRANAB KUMAR MARIK

    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.

    Reply
    1. TDSMAN Post author

      Dear Sir,

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

      Reply
  3. lalit sangani

    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.

    Reply
  4. Ayon Saha

    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???

    Reply
    1. TDSMAN Post author

      Dear Sir,

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

      Reply
  5. Karan

    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?

    Reply
  6. VARSHA

    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.

    Reply
    1. VENKATA SAMBASIVA RAO

      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.

      Reply
  7. Vicky Idnani

    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?

    Reply
      1. IMANKALYAN SARBAJNA

        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.

        Reply
  8. M.Arif Mohiddin

    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

    Reply
  9. Sameer

    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.

    Reply
  10. Sabu Joseph

    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.

    Reply
  11. chintan

    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 ?

    Reply
    1. ANKUR

      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.

      Reply
  12. Raghavendra Holla

    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?

    Reply
  13. Vidya

    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?

    Reply
  14. Anand

    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

    Reply
  15. MUKESH

    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

    Reply
  16. Nagarajappa K S

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

    Reply
  17. vaibhav ajmera

    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

    Reply
  18. CA VITTHAL DUDILE

    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.

    Reply
  19. Karan Thakkar

    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.

    Reply
  20. Sandip Patil

    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.

    Reply
  21. dakshi

    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?

    Reply
  22. Navin Bangera

    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.

    Reply
    1. chintan

      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

      Reply
  23. GOPAL

    Sir,

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

    Reply
  24. TARUN HALDER

    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

    Reply
  25. rajashekar

    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.

    Reply
  26. Ravi

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

    Reply
  27. V MUTHUKRISHNAN

    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.

    Reply
  28. Rajendra

    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.

    Reply
  29. Prabhakar

    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.

    Reply
  30. Sabah

    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.

    Reply
  31. Raghuveer.t

    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.

    Reply
  32. R Muraleedharan Nair

    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 ?

    Reply
  33. V.SREENIVASA RAO

    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.

    Reply
  34. murthy

    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

    Reply
  35. Dinesh Chand Jain

    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?

    Reply
  36. jeet

    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

    Reply
  37. Samvit

    Sir,

    Sir,

    I have deposited interest on late deposit of tax from the financial year 2007-08 onwards till date. I have lost the data of TDS upto FY 2009-10 due to computer failure . How can I file a correction statement for these years. Can I anyhow retrieve data from Traces site. Is it mandatory to file a correction statement?

    Reply
  38. a.o.agarwal

    Dear sir,
    GOVT UNDER TAKING INSURANCE COMPANY DEDUCTED MY TDS FOR FINANCIAL YEAR 2007-2008 for Rs 53118/-
    I filed I.T.return in time in july 2008.
    But yet I not recived my tds amount due to non filling of return by insurance company.
    Please suggest method for getting tds refund for same.

    Reply
  39. ROHIT DHURVE

    we filed revised TDS return for addition challans & pan numbers not correction in any challans.please suggest me we paid fees of u/s 234e or not

    Reply
  40. CA RAJIV RATTAN

    how much penalty is to be paid , if the there is delay in filing return of more than 1 year and amount of TDS is Rs77790/-

    Reply
  41. HITESH SOLANKI

    Respected Sir,

    I have filed e-tds return and also paid interest with respective section in different chalan . But It has send me notice and in justification report they have sttaed individual transaction with interest. Actually i have also paid interest and shown it separately in chalan details in interest column. But it has not considered that amount what to do please suggest me.

    Reply
  42. heena

    i have got notice regarding three years (10-11, 11-12, 12-13)
    for the following reasons

    1) late fee notice
    2) interest default notice
    3) mistake in pan no of deductee
    Please let me know that in which all cases is it required to revise the TDS return and which thing cannot be revised.

    and what is the procedure to revise the return????

    Reply
  43. sanjeev

    We paid tds late (beyond due date without interest amount ) but file quartely return on time, we have received notice from IT to pay interest on late payment . in such case please guide we are supposed to file revised tds return , if yes what is the time limit for filing tds return

    Reply
  44. s vinay

    sir, the question asked on 6/10/14 above HEENA is the same question of mine please give the answer for this….please

    Reply
    1. VIPIN

      sir i couldnt return Q2. now the date is december 18. how much will be the penalty?? My Q2 amount is 36062/- . What is the procedures for pay penalty ??. Help me Pls

      Reply
  45. Narendra

    Sir,

    I am filing my IT return for AY 2014-15 on basis of Form 16. After that I received demand from the IT department because our employer not filed TDS return. What will I do. Is that any email ID of TDS department & Income Tax Department where I will complaint for the same.

    Please advise.

    Reply
  46. Narendra

    I call to customer care number of CPC. They sugested us ask to employer to file TDS return. I ask to employer for the same but till date they didn’t file the TDS return. what will I do please advise.

    Reply
  47. JADAB KUMAR MAJI

    I HAVE FILLED A RETURN 26Q Q3 FOR THE F.Y. 2014-15 ON 20.01.2015 AND I DON’T PAY THE LATE FEE AND IT DOES’T REFLECT IN MY TDS STATEMENT. MY QUESTION IS THAT CAN I PAY THE PENALTY AFTER GETTING NOTICE FROM IT DEPARTMENT? IF I DON’T SHOW THE LATE FEE AMOUNT IN MY TDS STATEMENT WHAT COULD BE HAPPEN? PLEASE TELL ME

    Reply
  48. NAGENDRAKUMAR

    sir, We had tried to attend online correction of UNMATCHED CHALLAN. The challan is appearing in the list of unmatched challan, but not appearing in the list of challans that can be tagged (when we press “tag a challan”.What is the remedy ? We have received default notice though we have paid the amount.If I cannot reuse the unmatched challan, what is the remedy ? The challan is appearing as unclaimed.

    Reply
  49. Gayatri

    I made tds challan for 3 Quarters in 1 challan in same section at late payment also. please tell us how to make challan & annexures also.

    Reply
  50. NAGENDRAKUMAR

    mention the same challan in all three quarterly returns. But, the amount you mention in the challan details should be the total amount of challan, but not the amount as per deductee rows. System will take care to adjust and use the same challan for all three quarters.

    Reply
  51. Rajesh

    i had not filled 3rd qtr return and now i have to file this can you tell me how much they will charge to us ?
    as late filling penalty

    Reply
    1. TDSMAN Post author

      Dear Rajesh,

      If you delay or forget to file your e-TDS Statement, fees of Rs. 200 per day will be levied, as long as TDS Statement is not filed.

      Reply
  52. Mohan

    Dear Sir,

    am already filed the Q4, today only i found a mistake one contractor missing i make payment today with interest, how can i do the revised return? and any charges are pay extra??

    Reply
  53. Vanapalli Sateesh

    Dear Sir,
    Regarding Late Fee U/s 234E

    Prior to filing of TDS Statement such fee should be paid and it should be reflected in the TDS Statement.

    We calculate the late fee at the time of filling TDS Statement and paid through challan.

    Problem is the challan will not reflect in TIN Website for downloading csi file.

    So how it is possible to reflect the challan in TDS Statement?

    Reply
  54. Vanapalli Sateesh

    If there is a delay in filing TDS statement and if we didnt reflect the challan(234E) in the statement will it be acceptable by TIN-FC?

    Reply
    1. TDSMAN Post author

      Dear Vanapalli,

      It will be accepted but later you may get the notice for submitting the penalty.

      Reply
  55. avinash koparkar

    I have file my original return on that particular date but i forgot to add one Deductee, Am I liable for any late filling fees

    Reply
  56. venugopal

    Dear Sir

    we received intimation u/s 200a towards late payment of on interest for 26q, I want to know to which section should I pay the amount (94J,94I,94c).

    while making payment online we select (400)TDS/TCS Regular Assessment (Raised by I.T. Deptt.) in nature of payment which section shall we apply

    Regards
    venu

    Reply
  57. kumar

    I had not filled etds returns for the financial year 2010-11. I have now to file this, could you please let me know what are the penalties will levy by the IT dept?

    Reply
  58. DIPANJAN DAS

    Sir, One of my clients have paid excess interest on late payment of TDS. Now Department has issued late filling fees (U/s 234E). Can we adjust the excess payment of Interest on late payment of TDS with Late filling Fees ?

    Reply
  59. john

    I received the demand for penalty payment and paid it promptly. A month later I received an order saying please ignore previous penalty demand. how can i request a refund ?

    Reply
  60. Rohit

    sir one of my client have paid excess late fees u/s 234e.Can we claim refund or make adjustment with demand of late fee of another quater of same financial year

    Reply
  61. Savio

    Dear Sir,

    We had booked a flat in May 2015 last year. It is u/C. We had paid the initial B.A on 01-06-2015, however the builder didn’t inform about the TDS obligations and/or due date for the same. Hence though it is us the buyer who has to making the payment, due to the negligence of the builder not informing us we didn’t pay it. We then deposited the tax for BA which was ₹5864.00 on 19-05-2016 by paying 50:50 one from mine and my wife’s account as the sale agreement is on my wife and my name. We then received a intimation from ITO for TDS penalties on 02-06-2016 with the following for each my wife and me.

    2. Interest on Payments Defaults u/s 201
    2(a) Interest on Late Payment: 1008.00
    4. Late Filing Fee u/s 234E
    4(a) Late Filing Levy : 5684.64
    Default Payable : 3345.64
    Rounding-off : 4.36
    Net Payable : 3350.00

    Me and my wife have to pay 3350. But we would like to inform the builder to consider this due to his negligence as he had agreed to consider this issue due to his fault of not having a system in place to inform all owners. Please let me know how to draft an email to builder requesting to take this penalty into consideration and pay it off.

    Regards,

    Reply
  62. Pranay

    Hii,,
    I had filed my company TDS return for the 4th Qtr FY 2015-16 on time but missed out 1 deductee detail to enter. Now i want to revise or rectify the return, please guide me on the fees if any i have to pay before revising my return.

    Reply
  63. AR GANAPATHY

    Dear Sir/Mam,
    We didn’t See BIN/CIN VIEW DETAILS in TDS MAN , we already spoke to you for these reason but there is no response from your side , kindly clear this issues

    Reply
  64. aru

    sir,
    we field original return without 15H data. now we want to file the 15H data in revised return if we filed the revised return after due date penalty cause will applicable for uploading the data in revised return after due date or not please give the guidance.

    Reply
  65. Shailesh

    sir, we receive notice from income tax regarding penalty for late TDS return so while paying the amount which challan has to use and what is the type of payment whether 200 or 400 and which code.

    Reply
  66. piyush gade

    IF DEDUCTOR IS GOVERNMENT AND THEY FILE THE RETURN 15 DAYS LATE THE REASON IS THE 24 G IS NOT FILED BY TREASURY THEN WHO IS RESPONCIBLE IN THIS CASE

    Reply
  67. Suma

    I am an individual person and failed to deduct TDS from installment to Builder. I was not aware of TDS and Builder not informed me for TDS even after three consecutive installments.

    Now I see that I need to pay late fees which is equal to TDS amount. it is quite large.

    Can I use section 201(1A)and form 26A to avoid/waive late fees under a certificate from CA

    Reply
  68. Ankit kumar varshney

    Dear sir pls difine breaf TDs penalty of u/s 234 E
    Dear sir m not submitted A.Y 2016-2017
    TCS return TCS amt of rs 94 then pls clear m deposit u/s 234 E Rs .94 ya Rs.200 pls clear

    Reply
  69. R K BHUWALKA

    I see that you have to answer to many of the above letters written by the readers; please answer them so that other readers need not ask you same question.

    Further, this information was sent to me few days back then why you have repeated so soon?

    Thanks

    RK Bhuwalka

    Reply

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