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Fees & Penalty for late / Non filing of TDS Return

LATE FILING FEES AND PENALTY FOR FAILURE TO FURNISH/DELAY IN FURNISHING THE TDS/TCS STATEMENTS

Before understanding the penalty provisions for failure to furnish the statement of Tax Deducted at Source or statement of Tax Collected as Source (i.e. commonly known as TDS/TCS return) we shall first have a look at the few basic duties of a person liable to deduct/collect tax at source and due dates for filing of TDS/TCS return.

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 TDS/TCS return for different quarters of Financial Year 2022­23 are as follows:

Quarter ending Due date for filing of TDS return (Both for Government and other
Deductor)		 Due date for filing of TCS return
30th June 2022 31st July 2022 15th July 2022
30th September 2022 31st October 2022 15th October 2022
31st December 2022 31st January 2023 15th January 2023
31st March 2023 31th May 2023 15th May 2023

Basic provisions

A person who fails to file the TDS/TCS return or does not file the TDS/TCS return by the due dates prescribed in this regard has to pay late filing fees as provided under section 234E and apart from late filing fees he shall be liable to pay penalty under section 271H. In this part you can gain knowledge about the provisions of section 234E and section 271H.

Late filing fees under section 234E

As per section 234E, where a person fails to file the TDS/TCS return on or before the due date prescribed in this regard, then he shall be liable to pay, by way of fee, a sum of Rs. 200 for every day during which the failure continues. The amount of late fees shall not exceed the amount of TDS.

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.

Illustration

The quarterly statement of TDS i.e. TDS return for the first quarter of the year 2022-23 is filed by Mr. Kapoor on 4-4-2023. 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?

**

The due date for filing of TDS return for the first quarter of the year 2022-23 i.e. April 2022 to June 2022 is 31st July, 2022. The return is filed on 4th April, 2023, thus there is a delay of 247 days as computed below:

 Particulars Days
August 2022 31
September 2022 30
October 2022 31
November 2022 30
December 2022 31
January 2023 31
February 2023 28
March 2023 31
April 2023 4
 Total 247

From the above computation it can be observed that there is a delay of 247 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 247 days the late filing fees will come to Rs. 49,400.

Illustration

The quarterly statement of TDS i.e. TDS return for the second quarter of the year 2022-23 is filed by Essem Ltd. on 4-4-2023. 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?

**

The due date of filing the TDS return for the second quarter of the year 2022-23 i.e. July 2022 to September 2022 is 31th October, 2022. The return is filed on 4th April, 2023, thus there is a delay of 155 days as computed below:

 Particulars Days
November 2022 30
December 2022 31
January 2023 31
February 2023 28
March 2023 31
April 2023 4
 Total 155

From the above computation it can be observed that there is a delay of 155 days. Late filing fees under section 234E will be charged at Rs. 200 per day, thus for 155 days the late filing fees will come to Rs. 31,000. 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 be Rs. 8,400.

Illustration

The quarterly statement of tax collected at source i.e. TCS return for the first quarter of the year 2022-23 is filed by Mr. Krunal on 4-8-2022. 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?

**

In case of Non-Government deductor, the due date of filing the TCS return for the first quarter of the year 2022-23 i.e. April 2022 to June 2023 is 15th July, 2022. The return is filed on 4th August, 2022, thus there is a delay of 20 days as computed below:

 Particulars Days
July 2022 16
August 2022 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.

Illustration

The quarterly statement of tax collected at source i.e. TCS return for the second quarter of the year 2022-23 is filed by Mr. Raja on 4-12-2022. 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?

**

The due date of filing the TCS return for the second quarter of the year 2022-23 i.e. July 2022 to September 2022 is 15th October, 2022. The return is filed on 4th December, 2022, thus there is a delay of 50 days as computed below:

 Particulars Days
October 2022 16
November 2022 30
December 2022 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.

Illustration

The quarterly statement of Tax deducted at source i.e. TDS return for the last quarter of the year 2022-23 is not filed by Mr. Raj till 31st May, 2023. Can he file the TDS return of last quarter of the year 2022-23 after 31st May, 2023 without payment of any late filing fees?

**

The due date of filing the TDS return for the last quarter of the year 2022-23 i.e. January 2023 to March 2023 is 31st May, 2023. The return is not filed till 31st May, 2023 and 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.

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 Finance Act, 2015 so as to enable computation of fee payable 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 under section 271H

As per section 271H, where a person fails to file the statement of tax deducted/collect at source i.e. TDS/TCS return on or before the due dates prescribed in this regard, then assessing officer may direct such person to pay penalty under section 271H. Minimum penalty can be levied of Rs. 10,000 which can go upto Rs. 1,00,000. 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 immunity from penalty in genuine cases. As per section 273B, penalty under section 271H will not be levied if the taxpayer proves that there was a reasonable cause for failure.

Fees & Penalty for late Non filing of TDS Return

Illustration

The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2022-23 is filed by Mr. Krunal on 4-4-2023. 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?

**

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 2022-23 i.e. April 2022 to June 2022 is 31st July, 2022. The return is filed on 4th April, 2023, thus there is a delay of 247 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.

Illustration

The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2022-23 is filed by Mr. Rahul on 20-8-2023. 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?

**

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 2022-23 i.e. April 2022 to June 2022 is 31st July, 2022. The return is filed on 20th Aug., 2023, thus there is a delay of 385 days (i.e. more 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 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.

Illustration

The quarterly statement of tax deducted at source i.e. TDS return for the first quarter of the year 2022-23 is filed by Mr. Sharma on 10-7-2022. 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?

**

Penalty under section 271H can be levied for following defaults:

(1) Delay in filing the TDS/TCS quarterly statement i.e. TDS/TCS quarterly return.

(2) Furnishing incorrect TDS/TCS quarterly statement i.e. TDS/TCS quarterly return.

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 up to 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. However, 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.

[As amended by Finance Act, 2022]

(Source- Income Tax India Website , Republished with amendments)

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116 Comments

  1. Amol Gajmal says:

    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)

      Reply
  2. Niraj Jani says:

    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….

      Reply
  3. Nikhil Bhingarde says:

    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.

      Reply
  5. Sagar says:

    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.

      Reply
  7. neha says:

    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.

      Reply
  8. Arun Kumar Mehta says:

    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.

      Reply
  10. Neeraj Dxiti says:

    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 .

      Reply
  12. Jignesh Vyas says:

    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?

      Reply
  13. CA Amit Ganar says:

    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

      Reply
  15. DG Pillai says:

    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

      Reply
  17. srinivas says:

    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

      Reply
  18. SANTAN says:

    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

      Reply
  20. ankush soitkar says:

    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

      Reply
  21. Rama Rao says:

    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.

      Reply
  22. Rinki says:

    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?

      Reply
  23. maninder singh says:

    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

      Reply
  26. MUKESH says:

    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.

      Reply
  27. vinod sharma says:

    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.

      Reply
  28. SANJOY KUMAR DAS says:

    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

      Reply
  29. SANJOY KUMAR DAS says:

    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

      Reply
  30. Nitin Grover says:

    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

      Reply
  31. AshokJayanti says:

    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

      Reply
  33. RONAK SHETH says:

    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

      Reply
  34. Srinivas Natekar says:

    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.

      Reply
  36. T.C.Narayanan says:

    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 ?

      Reply
  37. Arun Raj says:

    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.

    [email protected]

      Reply
  40. Prakash says:

    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.

      Reply
  43. kushal says:

    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.

      Reply
  44. Bimal Gunjarwala says:

    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?

      Reply
  47. Sumon says:

    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?

      Reply
  48. Vijay says:

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

      Reply
  50. vicky parmar says:

    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.

      Reply

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