CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

As per the records of Centralized Processing Cell (TDS), the TDS Statement(s) for some of the quarters have not been submitted within the prescribed due date.

Intimation u/s 200A of the Income Tax Act, 1961 intimating an outstanding demand for the relevant quarters, including demand under section 234E towards Fee for delayed filing of TDS Statement(s), have already been sent by CPC (TDS) on registered email address and by post, at the address, as mentioned in the relevant TDS Statement.

Your attention is hereby drawn towards the provisions of section 234E of the Act, which reads as follows:

Levy for Late filing of TDS Statement (Section 234E of Income Tax Act)

1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.

3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.

4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012

You are advised to pay the outstanding demand at an early date to avoid Penal Interest u/s 220(2) of the Act apart from intimation of other recovery proceedings as per Income Tax Act, 1961. If the demand has already been paid, you are requested to file a Correction Statement by tagging the challan and the Justification report can be verified for closure of demand, if the revision has already been submitted and processed.

How to pay the demand:

The following steps shall help you analyze and pay the demand:

  • Download the Justification Report from our portal TRACES to view your latest outstanding demand.
  • Use Challan ITNS 281 to pay the above with your relevant Banker or use any other Challan, which has adequate balance available
  • Download the Conso File from TDSCPC portal.
  • In case of payment towards late filing fee, please Tag the challan towards the payment, in the Fee column (Column Number 305 for 24Q, 404 for 26Q, 706 for 26Q) using RPU Ver. 3.8, mentioning appropriate amount in such column and validate to generate the FVU.
  • Submit the Correction Statement at TIN Facilitation Centre.
  • The demand can also be paid by using the Online Correction facility.

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide the best possible services to you.

CPC (TDS) TEAM

 

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8 thoughts on “CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

  1. Eulalia

    Hey! This is my 1st comment here so I just wanted to give a
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    that cover the same topics? Thank you!

    Reply
  2. JITENDRA SATAPATHY

    Sir

    We received a intimation u/s 154 of the income tax act,1961 for deposit of Interest u/s 220(2). Pl suggest how to deposit online interest.

    Reply
  3. Sandeep kathayat

    Dear sir
    . we got demand of short payment including interest 200a & 220(2) Rs 13000 & a order passed Dec.2015 by cpc & we unable to pay within month grace day 30. So my query we recaculate interst 200a for short payment til date spet 2016.& also recalulate interst 220(2) Or only pay 1% interest sec 220(2)for demand amt 13000.

    Reply
  4. chandresh belwal

    Dear sir
    I have received intimation u/s 200A of the Income Tax Act 1961
    The amount of short deduction is 176810.00,Financial year 2015-16, Quarter 4, 24Q
    I have find out the particular PAN’s they have deduct short TDS at particular Quarter.
    But I can’t resolve the problem through Traces login.
    Please give me a suitable answer of particular problem

    Reply
    1. ASHOK

      THere is one reason for intimation for short deduction.

      1.There some PAN errorrs. OR
      2.Short deduction made

      If there pan errorrs are identified you should have to file with valid pan……

      Otherwise you have to pay that money.. And file again

      Reply
  5. BHARAT THAUR

    I HAVE RECEIVED notice to pay more then Rs.11 lakh in last February 2015 and my CA appeal on 17 April 2015 to commissioner appeal .with out hearing my case my all bank account freezes and taken balance amount from saving on 01.03.2017.when we came to know then immediately my CA given on letter to incomtax department with cheque of
    Rs. 2.52 lakh as 15%of total amount . but we have not received any reply from I.T and all my saving accounts are freezed ,
    I am Senior citizen and two month back retired from Gov.depatment ( U/T )

    Reply
  6. Sunil Kumar

    Hi Sir

    I received the following – processed with defaults u/s 200A and demanding the TDS + the Interest

    Interest on Late Payment -> Rs xxx
    Late Filing Levy -> Rs yyy

    The TDS was deducted and paid immediately after the purchase using 2 different 26QB for the 2 different set of sellers.
    The second 26QB got processed without defaults.

    However while submitting one of the 26QB I made a mistake on the following fields

    …………………
    Date of Payment/Credit
    Date of Tax Deduction
    …………………

    Please guide what should be done to rectify the situation

    1) PAY the TDS with the Late filing fee once more

    or

    2) Correct the 26 QB online

    or

    3) Do both of the above

    Is there anything else needed to be done. Please kindly clarify.

    Reply
  7. T N SINGH

    We have received Notice u/s 200a/206cb of Income Tax Act,1961, There is demand raised Rs.1870/-

    Kindly let us know code No. enabling us to put the code in Challan No.281 in order to deposit the demand raised above.

    Reply

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