• Oct
  • 20
  • 2015

Fees & Penalty for late / Non filing of TDS Return

Article ID 49559 | Posted In Income Tax | | 78 Comments » Print Friendly and PDF

No filing or Late filing of TDS returns or TDS statement shall invite 2 penal consequence 1.Fee for late filing U/s 234E and 2. Penalty for late filing or Non filing of TDS statement U/s 271H.

Duties of the person liable to deduct/collect tax at source

  • He shall obtain Tax Deduction Account Number or Tax Collection Account Number (as the case may be) and quote the same in all the documents pertaining to TDS/TCS.
  • He shall deduct/collect the tax at source at the applicable rate.
  • He shall pay the tax deducted/collected by him to the credit of the Government.
  • He shall file the periodic TDS/TCS statements, i.e., TDS/TCS return.
  • He shall issue the TDS/TCS certificate in respect of tax deducted/collected by him.

Due Dates for filing of TDS/TCS return

The due dates for filing of statement of TDS i.e. TDS return for different quarters are as follows:

Date    of    ending    of the

quarter of the        financial
year

Due date for Government deductor Due date for any other deductor
30th June 31st July of the financial year 15th July of the financial year
30th September 31st       October      of      the financial year 15th      October      of      the financial year
31st December 31st January of the financial year 15th       January      of      the financial year
31st March 15th May of the financial year immediately following the financial year in which deduction is made 15th          May        of       the financial year immediately following the financial year in which deduction is made.

Now we will understand the provisions relating to penalty for not furnishing the TDS/TCS statement i.e. TDS/TCS return.

Fee U/s 234E for late filing of TDS Statement:

If you filed late income tax return, there is consequential penalty in form of interest u/s 234A if there was tax due as per return. Similarly in the same chapter new section 234E has been proposed to be effective from 1st of July 2012, with heading ‘Levy of Fee in certain case’ deductor will be liable to pay by way of fee of Rs 200 per day till the failure to file TDS statement continues, However, the total fee cannot exceed the amount of TDS deductible for which statement was required to be filed.

TDS/TCS return cannot be filed without payment of late filing fees as discussed above. In other words, the late filing fees shall be deposited before filing the TDS return. It should be noted that Rs. 200 per day is not penalty but it is a late filing fee.

Computation of fee under Section 234E at the time of processing of TDS/TCS statement

Section 200A of the Income-tax Act provides for processing of TDS statements for determining the amount payable or refundable to the deductor. Provisions of Section 200A has been amended by the the Finance Act, 2015 so as to enable computation of fee payable under under section 234E at the time of processing of TDS statements.

As the mechanism of TCS statement is similar to TDS statement, a new section 206CB has been inserted by Finance Act, 2015 to provide for processing of TCS statements on the lines of existing provisions for processing of TDS statement contained in section 200A of the Income-Tax Act. The new section 206CB also provides for mechanism for computation of fee payable under section 234E at the time of processing of TCS statement.

Penalty for late filing or non- filing TDS statement

Similarly a new penalty provision has been inserted as section 271H which provides that a deductor shall pay penalty of minimum Rs 10,000 to Rs 1 lakh for not filing the TDS statement within one year from the specified date within which he was supposed to file the statement. This amendment is also effective from 1st July 2012. Penalty under section 271H will be in addition to late filing fees prescribed under section 234E.

Apart from delay in filing of TDS/TCS return, section 271H also covers cases of filing incorrect TDS/TCS return. Penalty under section 271H can also be levied if the deductor/collector files an incorrect TDS/TCS return. In other words, minimum penalty of Rs. 10,000 and maximum penalty of upto Rs. 1,00,000 can be levied if the deductor/collector files an incorrect TDS/TCS return.

No penalty will be levied under section 271H for the failure to file the TDS/TCS return, if the person proves that after paying tax deducted/collected by him, along with the late-filing fee and interest (if any), to the credit of the Central Government, he had filed the TDS/TCS return before the expiry of a period of one year from the due date of filing the TDS/TCS return. In other words, no penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied:

  • The tax deducted/collected at source is paid to the credit of the Government.
  • Late filing fees and interest (if any) is paid to the credit of the Government.
  • The TDS/TCD return is filed before the expiry of a period of one year from the due date specified in this behalf.

It should be noted that the above relaxation is applicable only in case of penalty levied under section 271H for delay in filing the TDS/TCS return and not in case of filing incorrect TDS/TCS statement.

Apart from above relaxation, in following two cases the taxpayer can get relief from penalty under section 271H:

  • Under section 273A(4) the Principal Commissioner of Income-tax or Commissioner of Income-tax has power to waive or reduce the penalty levied under the Income-tax Act. Penalty can be waived or reduced by the Commissioner of Income-tax if the conditions specified in section 273A(4) in this regard are satisfied.
  • Apart from shelter of section 273A(4), section 273B also provides immunityfrom penalty in genuine cases. As per section 273B, penalty under section 27111 will not be levied if the taxpayer proves that there was a reasonable cause for failure.

Thus, if the present due time for filing TDS statement is taken, the time up to which the penalty u/s 271H cannot be imposed are explained for any tax deduction for FY 2014-15

Sl. No

TDS Statement

Due date

Date up to which no penalty u/s 271H can
be imposed

1

30th June

15th July 2014

15th July 2015

2

30th September

15th October 2014

15th October 2015

3

31st December

15th January 2015

15th January 2015

4

31st March

15th May 2015.

15th May 2015

At the time of preparing statements of tax deducted, the deductor is required to mandatorily quote:

(i)  his tax deduction and collection account number (TAN) in the statement;

(ii) his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government( including State Government). In case of Government deductors “PANNOTREQD” to be quoted in the e-TDS statement;

(iii) the permanent account number PAN of all deductees;

(iv)furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be.

(v) furnish particular of amounts paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax u/s 197 by the assessing officer of the payee.

Some Practical Examples

Question- 1  The quarterly statement of TDS i.e. TDS return for the first quarter of the year 2014-15 is filed by Mr. Kapoor on 4-4-2015. Tax deducted at source during the quarter amounted to Rs. 8,40,000. What will be the amount of late filing fees to be paid by him for delay in filing the TDS return?

 Answer  In case of Non-Government deductor, the due date for filing of TDS return for the first quarter of the year 2014-15 i.e. April 2014 to June 2014 is 15th July, 2014. The return is filed on 4th April, 2015, thus there is a delay of 263 days as computed below:

  Particulars Days
July 2014   16
August 2014   31
September 2014   30
October 2014   31
November 2014   30
December 2014   31
January 2015   31
February 2015   28
March 2015   31
April 2015   4
  Total 263

From the above computation it can be observed that there is a delay of 263 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 263 days the late filing fees will come to Rs. 52,600.

Question- 2-  The quarterly statement of TDS i.e. TDS return for the second quarter of the year 2014- 15 is filed by Essem Ltd. on 4-4-2015. Tax deducted at source during the quarter amounted to Rs. 8,400. What will be the amount of late filing fees to be paid by the company for delay in filing the TDS return?

Answer-  In case of Non-Government deductor, the due date of filing the TDS return for the second quarter of the year 2014-15 i.e. July 2014 to September 2014 is 15th October, 2014. The return is filed on 4th April, 2014, thus there is a delay of 171 days as computed below:

Particulars Days
October 2014   16
November 2014   30
December 2014   31
January 2015   31
February 2015   28
March 2015   31
April 2015   4
  Total 171

From the above computation it can be observed that there is a delay of 171 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 171 days the late filing fees will come to Rs. 34,200. However, the late filing fees cannot exceed the amount of tax deducted at source. TDS for the quarter is Rs. 8,400 and hence late filing fees shall beRs. 8,400.

Question 3 – The quarterly statement of tax collected at source i.e. TCS return for the first quarter of the year 2014-15 is filed by Mr. Krunal on 4-8-2014. Tax collected at source during the quarter amounted to Rs. 84,000. What will be the amount of late filing fees to be paid by him for delay in filing the TCS return?

Answer- In case of Non-Government deductor, the due date of filing the TCS return for the first quarter of the year 2014-15 i.e. April 2014 to June 2014 is 15th July, 2014. The return is filed on 4th August, 2014, thus there is a delay of 20 days as computed below:

Particulars Days
July 2014   16
August 2014   4
  Total 20

From the above computation it can be observed that there is a delay of 20 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 20 days the late filing fees will come to Rs. 4,000.

Question 4- The quarterly statement of tax collected at source i.e. TCS return for the second quarter of the year 2014-15 is filed by Mr. Raja on 4-12-2014. Tax collected at source during the quarter amounted to Rs. 2,520. What will be the amount of late filing fees to be paid by him for delay in filing the TCS return?

Answer- In case of Non-Government deductor, the due date of filing the TCS return for the second quarter of the year 2014-15 i.e. July 2014 to September 2014 is 15th October, 2014. The return is filed on 4th December, 2014, thus there is a delay of 50 days as computed below:

Particulars Days
October 2014   16
November 2014   30
December 2014   4
  Total 50

From the above computation it can be observed that there is a delay of 50 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 50 days the late filing fees will come to Rs. 10,000. However, the late filing fees cannot exceed the amount of tax collected at source. TCS during the quarter amounts to Rs. 2,520 and hence, late filing fees shall be Rs. 2,520.

Question 5 – The quarterly statement of Tax deducted at source i.e. TDS return for the last quarter of the year 2014-15 is not filed by Mr. Raj till 15th May, 2015. Can he file the TDS return of last quarter of the year 2014-15 after 15th May, 2015 without payment of any late filing fees?

Answer- In case of Non-Government deductor, the due date of filing the TDS return for the last quarter of the year 2014-15 i.e. January 2015 to March 2015 is 15th May, 2015. The return is not filed till 15th May, 2015and hence late filing fees under section 234E of Rs. 200 per day of default will be levied. TDS return cannot be filed without payment of late filing fees as discussed above. In other words, the late filing fees shall be deposited before filing the TDS return. Hence, in this case, Mr. Raj cannot file the TDS return without payment of late filing fees of Rs. 200 per day.

Question 6 – The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2014-15 is filed by Mr. Krunal on 4-4-2015. Tax deducted at source during the quarter amounted to Rs. 84,000. Before filing the TDS return he has paid the TDS, interest and late filing fees to the credit of the Government. Will he be liable to penalty under section 271H for delay in filing the TDS return?

Answer- Penalty under section 271H can be levied for delay in filing the TDS return. In this case, the due date of filing the TDS return for the first quarter of the year 2014-15 i.e. April 2014 to June 2014 is 15th July, 2014. The return is filed on 4th April, 2015, thus there is a delay of 263 days (i.e. less than a year). As per section 271H(3) no penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied :

  • The tax deducted/collected at source is paid to the credit of the Government.
  • Late filing fees and interest (if any) is paid to the credit of the Government.
  • The TDS/TCD return is filed before the expiry of a period of one year from the due date specified in this behalf.

In the present case, all the aforesaid conditions are satisfied because the delay in filing the TDS return is of less than 1 year and interest and late filing fees are paid before filing the TDS return, thus penalty under section 271H will not be levied.

The same provision as discussed above will apply in case of delay in filing the statement of tax collected at source i.e. TCS return.

Question 7- The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2014-15 is filed by Mr. Rahul on 20-7-2015. Tax deducted at source during the quarter amounted to Rs. 1,84,000. Before filing the TDS return he has paid the TDS, interest and late filing fees to the credit of the Government. Will he be liable to penalty under section 271H for delay in filing the TDS return?

Answer- Penalty under section 271H can be levied for delay in filing the TDS return. The due date of filing the TDS return for the first quarter of the year 2014-15 i.e. April 2014 to June 2014 is 15th July, 2014. The return is filed on 20th July, 2015, thus there is a delay of 370 days (i.e. more than a year). As per section 27 111(3) no penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied :

  • The tax deducted/collected at source is paid to the credit of the Government.
  • Late filing fees and interest (if any) is paid to the credit of the Government.
  • The TDS/TCD return is filed before the expiry of a period of one year from the due date specified in this behalf.

In the above case, the delay is of more than 1 year and hence the above immunity will not be available. Thus, the Assessing Officer can levy penalty under section 271H. Minimum penalty of Rs. 10,000 and maximum penalty of Rs. 1,00,000 can be levied by the Assessing Officer. However, Mr. Rahul has following two remedies to get relief from penalty:

  • He can apply to Principal Commissioner of Income-tax or Commissioner of Income-tax under section 273A(4) to seek relief from penalty.
  • He can seek relief under section 273B by proving that there was a reasonable cause for failure.

The same provision as discussed above will apply in case of delay in filing the statement of tax collected at source i.e. TCS return.

Question 8-  The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2014-15 is filed by Mr. Sharma on 10-7-2014. The particulars of the tax deducted at source as mentioned in TDS return are incorrect. Will he be liable to pay penalty under section 271H for delay in filing the TDS return and for furnishing the inaccurate particulars in the return?

 Answer–  In the present case Mr. Sharma has filed an incorrect TDS return and hence he shall be held liable to pay penalty under section 271H. Minimum penalty of Rs. 10,000 and maximum penalty of upto Rs. 1,00,000 can be levied. Mr. Sharma will have no remedy under Section 271H(3) to claim relief from penalty for furnishing of inaccurate particulars in the return. 11owever, the taxpayer can seek relief in the following way:

  • He can apply to Principal Commissioner of Income-tax or Commissioner of Income-tax under section 273A(4) to grant relief from penalty.
  • He can seek relief under section 273B by proving that there was a reasonable cause for failure.

The same provision as discussed above will apply in case of delay in filing the statement of tax collected at source i.e. TCS return.

(Article was first published on 13.04.2012 and republished with amendments)


  • michael

    Sir…i work in a govt office…we have started filing an tds return from 2011-12 . But have not filed an tds return for2009-10 and 2010-11.we have deducted tds and deposited in tan number of our office for 2009-10 and 2010-11 also..so if we file an tds return for 2009-10 and 2010-11..is there any way…thay we do not need to pay any penaltl

  • Sudip

    Dear Sir,

    I was not aware about TDS payment procedure and did not pay for 4 payments made in FY 2014-2015 through bank loan. (Bank paid 99% of the below amount)

    a) 8 Lacs on 17-May-2014
    b) 23 lacs on 9-July-2014
    c) 6 lacs on 12-Nov-2014
    d) 6 lacs on 24-Mar-2015

    How much I need to pay for interest and penalty/fees along with Basic TDS amount? Will there be any more penalties on these amount?

    Kindly help me. Is there any way to get waived from other amount than Basic TDS amount? Already in bad state with huge EMI, so kindly help with your suggestion.

    Thank you for your response.

  • balu

    Dear Sir

    i have late payment of paid to with the tds challan last 8 months (Apr-Nov)
    can i file the return in Q3 all challans? or separate Q3 wise?

  • SUNIL

    DEAR SIR,
    NO ANY PAYMENT IN THE 1ST QUARTER OF THE FINANCIAL YEAR 2015-16 SO, WE HAVE NOT BEEN FILED 24Q1 AND I HAVE RECEIVED NOTICE SECTION 271H OF THE I. T. ACT 1961. HOW CAN HANDEL IT.

  • jadhav tax office

    u/s 234e the late filing fees are not paid then what will be the action taken for this.

  • vv vinoop

    For Govt. organisation, Penal interest for late filing of 24 Q is mandatory or not? 24 G has been filed through book adjustment, (BIN)

  • Johnny Pereira

    How do i pay late filing fees online

  • Pranab Samanta

    How I can pay TDS Late filing fees U/S234E online?

  • Bidehswar Mahto

    We would like to introduce our self as ” SHREE ACCOUNTING SOLUTIONS”.

    Incase facing problem in filling, deposit and penalty notice from TDS-CPC,
    feel free to call on undersigned, we are here to help you.

    Bideshwar Mahto : +91-9472612218
    Shravan – +91-9570405001

  • Preeti Sharma

    A party has not filed its TDS RETURN for F.Y. 2009-10, but now they want to file its tds return in F.Y. 2015-16. Pls tell what will be the penalties and other consequences for late filing od TDS return as the return is related to the F.Y. 2009-10 where provision of late filing fee of Rs. 200/- day was not applicable.

    • Anilkumar Prajapati

      file TDS return for F Y 2009-10 there is not penalty or Late Filing Fees u/s 234E

  • ankita

    the payment of tds of Q1 has been made on 21th july 2015 on Rent with interest. And it is not filed in 1st quarter can it will be filed in 2nd quarter or I have to pay the penalty upto 21st july and file the return in 1st quarter as well

  • Dhiraj bafna

    TDs paid but e filling not done what would be the penalty

  • Pravin Korde

    Dear All,
    I have a question about unfiled TDS.
    I am part of state govt.institution. We haven’t filed TDS till now.
    we are willing to file now but what would be penalty for it?
    We have filled all the tax in 5 months.
    we have challan receipts.
    Please guide of what should be done next!
    Thanking you in advance!
    Regards,
    Pravin Korde.

    • Anilkumar Prajapati

      If you file the TDS return after due date then late filing fees Rs. 200/- per days from due date to actual filing date will generate from the Q2 of 2012-13.

  • R.K.MAKHARIA,

    ADD TO MY ARTICLE DT.15.MAY 2015 IN COL.no.5 below;-
    This was the main reason,cause,that indulged a huge no of ASSESSEES INTO TRAP OF NEWLY,UNKNOWN SEC 234E OF I.T.ACT.The RTI,INFO RECALLED DT.22.12.14, BY CA SUBIN VR OF THRISSUR,FROM D.I.T.(SYSTEMS),NEW DELHI SUPPORTS AS UNDER;-
    F.YR. NO.OF ASSESSEE(DEDUCTORS) AMOUNT(cRORE)
    2013-14… 1,86549 RS.10134
    APRIL.14TO oct14.1,27839 RS. 7363
    R.K.MAKHARIA .DT.8TH JUNE 15.

  • A K BAGARTY

    My office is a central government office have filed income tax Q4 for the financial year 2014-2015 having mistake of PAn No. of a individual on 01.05.2015 .Now IT department has issued a letter for deposit Rs.50000 within one month

    Kindly advice this this situation

  • A.K. SAINI

    dear sir,

    PLease confirm late ffees for Form-iv late file in uttrakhand

  • R.K.MAKHARIA,

    According to S.C. verdict in number of cases,when no tax element is there,Penalty initiation is totally wrong.Similarly,when law provides for corrections/revision,in a return/statement/levying of penalty is unwaranted,unjustified.

  • R.K.Makharia

    M/s TAX TOPPERS, Dear Sir,
    Thanks for your e .mail message dt.07th January^15 chapter named “ AMNESTY TO TDS DEDUCTORS FROM FEES UNDER SECTION 234E “ INCOME TAX.
    You have very briefly ,boldly, responded on the cronic chapter, faced by crores of I.Tax Assessee s (Deductors) . In this concern ,I would like to put forth some more genuine facts ,which
    Led to laps ,failure on such a large scale ,by Deductors of TDS ,in timely submitting of TDS Statements/returns ,as laid in the new provisions of the Act.
    1. Earliar, the TDS statement filing was 30th June , was revised to 15th May, for a/c. ended in March ,every year.
    2. That, penal provision for delay/non filing of TDS statement was made through F.Act,2012 w.e.f.15.07.2012. instead of 1st April 2012.
    3. The effective date was firstly ,fixed on the middle of the F.Yr. through this Act,2012 @ Rs200/-per day basis.
    4. Hence ,most of Assessees, failed, misunderstood, Unaware, to file timely ,return, to the Dept.
    5. No Awareness/Advertisment, about this new provisions was made to Deduct or, to a lert, avert, the Deductors, & streameline the tax collections, as done in Advance Tax, return filing, etc. stages. 6.The (a)The Supreme court had also laid down principles of justice in “ Hindustan steel Ltd.Vrs.State of Orissa,83 ITR 26 “,that penalty would not be ordinarily imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumecious or dishonest or acted in conscious disregard of its obligations. 6.Deductors, excepting the Govt. Have been given Exemptions through CBDT circular, debarring the Public Deductors. The Public Deductors, are also unaware, unpracticed, about this new date &, cumbursome process of statement filing .They thought, that the previous schedule(30th june) was the actual – last date to submit such statements. This causes led to sustain such a extreme unbearable losses to mass people.
    7.There should not be double standard ,Inequality policy adopted for treatment with the Govt .deductors , &the Public Deductors Assessees.
    8. It is requested, that one chance should be given to Private Deductors also, in lieu of Govt.ones , atleast who have timely paid the Deducted TDS amounts with Govt.
    Thanks & waiting for your response.
    (R.K.Makharia,Raipur CG Dt.12.th May 2015-05-15)

  • Rajesh

    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

  • verma jyoti

    I have received intimation u/s 200a notice of demand u/s 156 for the pmt of levy of fee u/s 234e

    PLEASE MAIL ME BACK HOW TO EXECUTE LATE PAYMENT

    AGAINST MY PAN /E.FILING SITE THERE IS NO PENDING ACTION

    HOW TO PAY ON LINE
    PLEASE GUIDE

  • m. f. haque

    Delay may have genuine reasons.Penalty of huge amount for delay in filing information is atrocious,arbitrary and against the norms of justice in a democratic country. Esteemed CBDT should consider waiving such penalties imposed mechanically

  • manoj

    Sir,
    I am working in school we got two notice from i.t.that is late penalty charges.we file return yearly not quarterly. i am newly appointed in school my principal not guide me to file return quarterly. now we got penalty notice. my question is we pay the penalty.?
    please guide me. and i got information over all india people file a case in court for the same matter.that is applicable for me.
    waiting for ur reply

    your
    manoj

  • Shivani

    Sir I paid all of my tax due to me but failed to fill my e tds return. does it attract penalty for 2013-2014

  • BHARAT

    TDS of 2012-13 in not filed yet now client need to file that. Than what is the interest amount .

  • Mahesh

    Dear Sir

    Hotel Bill Boarding and lodging bill for my company exceed Rs.180000/- in the month of November 2014, now i have to deduct from first bill TDS ok which i have deduct but one thing should i know should i need calculate the Interest from April 2014, If please Tell and Send me the Notification copy

    With Regards
    Mahesh

  • Amol Gajmal

    I am an accountant. one of our client has failed to deduct tds on gross 25000 which is 2500/- after that they are bearing tds from his own pocket then which gross amount will be taken for tds return filing.

    Extra details are follows:

    Party Name: ABC

    Invoice of fees is Rs. 25000/-
    TDS not deducted from payee but paid to goverment with payee PAN is Rs. 2500/-

    Bill book of rs. 25000 of ABC

    Journal entry : professional fees a/c dr. 250000
    To Abc A/c 25000

    then what is the entry of payment???? (with TDS)

  • Niraj Jani

    We used once Challan in two different qtr by mistake….so we rcd a notice oh short payment (overbooked)..

    for correction we filed return with editing previous challan but cpc rejected…

    How can i solve this default??

    any suggestion?

    Thanks in advance….

  • Nikhil Bhingarde

    Sir i m employee of nationalised bank, tds deducted on int on tdr is deposited by our bank on autosystem . However due to lack of proper communication between our branch and our ca we come to know that 26 q return is not filed scince qtr 1 of 2012-13. Now we are filing the same please late me branch tds know the late filing leavy we have to pay. Considering the small branch tottal tds for each quarter never exceeds rs 1000 for each quarter, please guide.

  • rakesh

    what is the status of writ filed in court……whether the stay continues…..writ no.

  • Sagar

    sir

    tds paid on professional fees rs. 4000 in may 2014 and tds return filed not yet done. how return file saving penalty is any option for that.

  • MOHAN

    dear sir,

    we have apply TAN OCTOBER month and my books of accounts starting date is 1st apral 2014 late filing is passable.

  • neha

    Sir we have deposit tds challan of fy 2010-11. but forget to file tds return at that time. Now there is demand raised of these amount to deductee income tax return because he claimed deduction of this amount 10-11 IT return.
    So Please tell what optio we have to sought this demand.

  • Arun Kumar Mehta

    Penalty u/s 271H for Q3 of 14-15cannot be imposed before 15.1.2016 and not 15.1.2015 as stated by you. Similarly Q4 of 14-15 penalty cannot be imposed till 15.5.2016 and not 15.5.2015 as stated above.

  • malti

    Sir, Do an Charitable trust who has deducted TDS for Professional Fees & not filed TDS return have will be penalised for late filing

  • Neeraj Dxiti

    Dear sir,

    i am a govt department i have filed the tds return up to 31st march 2013 but not file return of all quarter of 2014 and last 3 quarter . if now i am filled the tds return than department impose huge penalty .now is it possible to filed tds return of oct to dec-14 only. if i filed only last quarter return than how much penalty impose by the department .

  • rajeshwari

    sir,
    i wants to know that if Tds generate with errar can we filled Tds return

  • Jignesh Vyas

    My client has filled tds return 24 of first quater on 28th Jun. cpc has rejected it. but mail of rejection has been not sent. When my client has tried to download online form 16 he has found that figures of first quarter are not included. After verification they have found that his first filled return has been rejected. He has to filed second time his 24q1. Now, TDS cell is demanding late fees near about Rs.40,000/-. This is the fault of their system. What should we do now?

  • CA Amit Ganar

    Dear All

    Please wait and do not pay any penalty U/s 234E as writ petition is filled and High court yet to decide on the issue.
    Secondly Income tax department drop the penalty of government offices and do not refund who had paid earlier.

    CA Amit Ganar
    9096305551
    Pune

  • Rakhi

    Dear Sir,

    Without depositing the tax amount, can we file the return of 26Q.

  • DG Pillai

    Sir,
    I am a government employee and my tax is deducted at source.I have received a notice u/s 245 for an outstanding demand(Section code 1431A) of Rs 1.75 lakhs indicated in my IT account for the AY 2009-10 for which I filed my tax return manually based on Form-16(TDS certficate) on time and received the acknowledgement also.It is understood that my employer has deducted the tax on time but deposited it late.Despite my plea to AO of the IT department or to my employer,the demand is still outstanding.What should be my course of action to rectify this anomaly which is no fault of me..Kindly advice
    regards
    DG Pillai

  • sandeep mishra

    sir,
    iam late filing company tds retrun, tds paymnet in currect time filing on late tds retrun 26q&24q total 4 quarter late filing , how many actual penality, total years tds late filing how meny amount please replay
    – See more at: http://taxguru.in/income-tax/budget-2012-late-filing-filing-tds-statement-costly.html#sthash.wEXjZM7c.dpuf

  • srinivas

    sir,

    iam late filing company tds retrun, tds paymnet in currect time filing on late tds retrun 26q&24q total 4 quarter late filing , how many actual penality, total years tds late filing how meny amount please replay

  • SANTAN

    I have filed Q2 tds return as on 18.10.2014. i received a notice for Rs.660/-. Is their any way to waive it. else how will i deposit this fine amount. Please suggest suitable challan and process for it

  • ramappa

    Dear sir

    Without payment of TDS amount, can we file quarterly TDS return ?

    Please help me regarding the above.

    Thanking you

  • ankush soitkar

    sir i have miss q1 tds return and yet not file cause i have deposit the amount of tds of first quarter in aug – 14 and now deposit second quarter tds amount so now i want to file both quarter tds return can i file it and how much will be interest or penalty

  • Rama Rao

    Rama Rao,
    Sir, i am working at Construction Company hyderabad. In this company so many sub contractors working. from Acct Year 2012-13, & 2013-14 the company paid every month advance amount to me and deducted TDS from my advance amounts (from two years) and my company failure deposit to governament somany lakhs of amount. so how can i complaint to income tax department and how can i submit my IT Returns.

  • Rinki

    Dear Sir,

    Please advice is it compulsory to pay late filing levy?
    Also let me know what is the difference between late filing fees & late filing levy?

  • maninder singh

    Sir
    We have missed to file tds return Q26
    for the quarter Second 2013-2014
    ie 1-07-2013 to 31-10-2013
    please advise how to overcome the penalties
    Thanks

    yours faithfully

  • Mary Nelson

    Sir,

    my company get a notice for delayed tds return Rs. 74000/-,

    can any way to wave off this amt ?

  • K Thiyagarajan

    What is the difference between late filing fee and late filing levy?

  • MUKESH

    THIS IS NOT FAIR FOR DDO THAT PENALTY IMPOSED BECAUSE THEY DEDUCT TAXES IN TIME IS VERY COOPERATION TO IT SO THE PENALTY WAIVED FOR GOVT. DEPT.

  • vinod sharma

    BANGALORE: In a big relief for several employers and businessmen, the Karnataka high court has stayed for four weeks the operation of series of demand notices sent by the Income Tax department asking them to pay penal fees in relation to non-filing of TDS statements.

    Justice Jawad Rahim passed an interim order to this affect while asking Income Tax department and ministry of finance to file their replies.

    Several employers as well as assessees under TAN have moved the court challenging the penal provisions under newly inserted section 234E of the Income Tax Act ,1961 connected to filing of TDS returns by employers.

    “The incorporation of Section 234E to the IT Act with effect from July 1,2012 has at one stroke ,deleted all the favorable and beneficial sections- an appeal under section 246(1)(l)(ii) of the Act and also waiver of penalty under section 273B itself .Now it is mandatory and compulsory on the deductees to pay fee at Rs.200 per day till the date of filing/submitting the TDS statement to TDS reconciliation analysis and correction enabling system, Ghaziabad. Failing which, the deductor/s will be totally debarred from filing their TDS statement itself and as a further consequence , they will not be competent to issue Form No.16 or 16A as stipulated under section203 of the IT Act to the dedctee/s.” the petitioners have stated.

    “If they continue defaulting section 234E of the Act, then they would be further subjected rigorous penal provisions of having to shell out penalty at Rs.100 per day, as set out in Section 272A(2)(g), in case recipient/deductee claims credit of the TDS in his return of income tax” the petitioners have claimed.

    The petitioners have stated that levy of fee is against the scheme of the Income Tax Act and the word ‘fee’ is an alien word by itself vis-a-vis the Income Tax Act.

  • SANJOY KUMAR DAS

    I have to pay additional tax amount Rs 20049 for the yr 2013-14 and assessment yr 2014-15. Can I pay the amount thru internet banking? what shall be the interest/penalty for the same? How i can get the code for it

    Kindly comment

    SK Das

  • SANJOY KUMAR DAS

    I have to pay additional tax 20049 for the year 2013-14 and assesment yr 2014-15. Can i pay the amount through Internet banking? If penalty/ interest is to be paid, what will be amount and code for the same?

    Kindly suggest

    SK Das

  • Nitin Grover

    Dear All

    Late fee under section 234 E is chargeable if return is late filled or you can say penalty will be continued till you dont file the return @ 200 Rs per day. Maximum Penalty may be equivalent to TDS Amount.

    271 H is penalty section where penalty is minimum 10,000 rs which may be extend to Rs 1 lac. This penalty is applicable in following written cases.

    1. If a person fails to submit returns
    2. If a person furnishes incorrect information

    Regards

    CS Nitin Grover
    nitinsgrover
    +91 – 95 82 00 94 94

  • AshokJayanti

    sir can you tell me what code (11c or n11c) has to be entered while paying penalty for late filing of itr. I was levied a fine of 560/- for submission of itr in nov 2013

  • ishan

    If payment of late fee and fines is made….. then is it required to file the return again????

  • RONAK SHETH

    Dear Sir My Clint First time comes in tax audit so he dedcut tax and ffill etds return ater due dates and we received a notice of 234e ????

    What can now do

  • Srinivas Natekar

    Sir
    I believe as per circular late fee of Rs.200/= per day is for filing of original return. Is this applicable for amended TDS/TCS returns. The dept. has issued notice to pay late fee for amended statement (PAN No. rectification). TDS is really TEDIOUS.

  • NAGESWARA

    HOW MUCH FOR RATE OF INTEREST FOR MONTH NON FILING OF TDS RETURN AND HOW MUCH PENALTY PER DAY OF TDS LATE FILING?

  • T.C.Narayanan

    Which challan should be used for payment of interest u/s 234E and interest for late payment ? can we use 280 for both or are there two seperate challans ? is it sufficient to mention PAN only as in 280 only pan can be entered ?

  • Arun Raj

    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.

    arunrajs@justice.com

  • Avinash

    sir

    my question is that is there is any option for wavier of the penalty of late filing of tds return .

    • Arun Raj

      There is no provision for waiver or deletion of levy of fee.

  • vipin

    very nice

  • Prakash

    sir,

    i in one client case we have received late fees and interst demand above Rs. 61000/- there have in late fee and interest also how which section i put this amount.

  • ANIL KUMAR K

    in one client case we have received late fees demand above Rs. 40000/- and not able to decide how to proceed

  • Rajesh Patel

    Sir will anyone give idea about 234e, if some reason State Government Deductor (Book Entry) late fill 24Q Return, so 234e is apply.

  • kushal

    Sir will anyone give idea about 234e . I have recd a notice for late filing of TDS RETURN. This is just because of marriage ceremony. At auditor son he filed return little late. What has to be done now? Whether to pay demanded amount and any other options.

  • Bimal Gunjarwala

    Does it attracts for Non filing of TDS Return for NIL liability? If I do not have any liability arised, then also I have to file the NIL Return? If yes, what if I failed to file NIL Return?

  • Prakhar

    I have a doubt if i fail to Deposit TDS of more than one Parties than also i have to deposit Rs. 200/- only.

  • Navi

    whether provisions of sec. 271H regarding penalty for non filing of tds return will be attracted in case of nil return

  • Sumon

    My company has submitted the TDS against a wrong PAN number and the same shows in my Form 16 as well. I tried searching the wrong PAN number in the e-filing website only to get a error message “This PAN number does not exist in our database”. Can you confirm if this means that no PAN with such number has been issues at all?

  • Vijay

    Please refer Sec 271H which clearly states that wrong information will attract fine of minimum Rs.10000 and may extend upto Rs 100000/-.

  • RAJESH CHANDER GUPTA

    Returns with incomplete information should also be treated at par with  returns which has not been filled.

  • vicky parmar

    Can e-tds return filed with incomplete details attract the Provisions of Section 234E?
    Say e-tds return filed with NIL data or a dummy data to avoid 234E and subsequently submitting the correction statement.

    Kindly comment in this situation.