Things to be done on receipt of demand notice u/s 234E Late Filing

What should One do on receipt of demand notice u/s 234E Late Filing?

The default amount will have to be deposited through challan no. 281. Download conso file from TRACES for filing correction and tag the paid challan without adding any deductee records. While filing correction, fill up the fee amount in Fee column in challan detail.

Note: There is no need to send any communication to TDSCPC separately.

Late filing correction in RPUFor example: Due date of filling of TDS statement form 26Q for Quarter 4 is 15th May , however statement 26Q has been filed with the delay of two(02) days. So deductor is required to quote late filing fee of Rs. 400.00( Rs. 200.00*2) as given below:

The column number for quoting of fee form wise is as under:

Form Type

Fee Column

24Q 305
26Q 404
27Q 706
27EQ 656
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6 thoughts on “Things to be done on receipt of demand notice u/s 234E Late Filing

  1. Prashant Suvarna

    How to correct the demaand recived on late payment interest , though we have paid the interest and we have challan for the same on TRACES ?

    Reply
  2. umesh

    I have received notice U/s 234E and I have paid challan for the same. While preparing correction statement with RPU 3.7, I have added challan showing the same in Fees column of Rs.4200/- and selected Minor head as 400. But while validating I am getting error message as “T-FV-3159 Invalid Value – Allowed value for Minor head code are either 400 or 200”. Pls Guide.

    Reply
    1. Suresh

      Hi Umesh,
      I am also getting the same error while appending late fee to the consolidated file. When i called to NSDL they are not guiding properly here. Do you got any luck with this?

      Thx
      Suresh

      Reply
  3. Kaksh Mahajan

    Please tell what should i do for correction of demand notice for non payment of interest on late deposit of TDS.

    Reply
  4. Grishma

    I have no notices u/s 234e any physically or mail through but i seen amount due in traces 26AS from my income tax a/c for payment due u/s 234e then what i do?

    Reply

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