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.
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]
Sir , I had paid amount for land purchase on 16/12/2020 what is the tds due date
Dear sir,
we filed TDS on 10-09-2020 and Order pass date is 14-19-2020. now a letter from TRACES i.e Late filing fee u/s 234E is Rs. 8200/- And our TDS Amount is Rs. 38660/-. now what happen sir. if late fees is rises or constant. please sir reply me
My client paid 1 % TDS – while purchase of Immovable Property. Actually, site purchased in the month of July, 2018. At that time, assessee forgot to deduct the TDS. Subsequently, he collected the amount from the seller and paid the TDS through Form No.26 QB. Immediately, Traces sent notice to the assessee to pay penalty U/s.234 E. Is there any solution for this case ? Please suggest.
Let me know that NIL TDS return to be filed? Is it compulsory?, If Not complusory, please provide section
very nicely explained
sir.
There was tds due in the end of Nov.2017 but the quarterly nil returned was filed in Dec2017. and March.2018.what should be the effect to me.should I have to pay penalty along with Interest.
We have a firm & we pay tds for rent, filed Tds Return bit late so i am getting notice of late filing levy as so huge amount of around 1 & half lakhs so is it mandatoryto pay… plz guide me.
I work for a govt. office.
My employer deducted TDS (Rs. 8,000)from my salary for the FY 2015-16 (Period Apr to Sep) but not filed the TDS returns.
Hence tds amount is not reflected in 26AS
He is not filing late returns, as it would attract penalty.
Income Tax office is sending SMS to file the Returns for AY 16-17
How can i deal with this situation
whether late filing income tax return penalty imposes in 2012 is waived in that year
Whether late filling return penalty in year 2012 is waived in that year? whether aided school gets this benefits
As we are no Business ,No employee now, hence we are not filing TDS return. Can you please guide that We have to file ZERO return under 24Q & 26Q
I am a taxpayer. If the financial institutions (in this case NHAI and LIC) do not deduct proper of TDS, will I be charged late payment and fine? How can I determine what the additional TDS should be/ Where should I pay the TDS? I am used to the terminology estimated tax payment. Is this the same as TDS?
Is there any penalty for non furnishing of Form 16 or Form 16A ?
Kindly inform the lattest position of incometax section 234E of Incometax department
whether interest @1.5% is also calculated on late filing fees u/s 234E
What will be effect for not filling TDS return from 2014-15 to till date when TDS deducted and timely deposited
sir i have deducted TDS from July 16 and same is paid before due date but due to some technical reason i have not file returns. can i have to pay penalty
If deductor are filled regularly return to tax department but by mistake return not filled on timely in this situation gov. give us rebate and relief to regular tax payers
SIr,
I company had file 1qtr. NIL TDs 24 Q return for 16-17 before due date, bur later on we realise that there was TDS on Salary in first qtr to the tune of Rs. 2,40,000/-.
So the rectified 24Q return of 1st qtr. was file in November.
The company has received the Notice U/S 234 E) for late filing of 24Q TDs return.
My question is , Should company has to pay this late filing fees ?
Dear Sir,
Could you be able to clarify from which date the Section 234(e) is applicable. If we have demands raised before 01/06/2015, do we need to pay the amounts. Kindly confirm.
We have received huge amount of demand notice from the IT department for not filing the returns on time. The amount is Rs. 1,75,000/-
Shall wait for your reply.
sir, as we(a Kerala Govt. Higher Secondary school) don’t know the mandatory TDS Uploading matters,(the person who was in charge of ‘income tax matters’ transferred by then),we filed the TDS for the 1st quarter of 16-17 only in Oct.2016. now we got a registered letter from the income tax dept. directing to pay an amount of rs.16000/- as the late filing fee u/s234E. please advise us how to avoid this fine.
yours faithfully
I have given some money on interest to a firm. I have asked the firm to deduct my tax on quarterly basis and file TDS return. Though they have deducted TDS, deposited and return filed. But they say that we are not liable to deduct and deposit the tax and file return quarterly. We will file deduct the tax only when we pay you interest in the end of financial year. Are they right.
Sir,
A tedious situation
I am working as AE and had an additional charge of DDO given by my EE..
The name on TDS records was of the EE for filling of returns..
As the charge was temporary till any one new posted joins.. so the EE decide to keep the return filling with him so as not to change the name in tds records.. whereas i was the working ddo for all other maters..
All forms & sign on 27 no form generated before final upload was also done by EE…
Problem arises as the figures in returns dint matched the treasury figures.. and late filling levy under section 234E was imposed for 6 qtrs amt 2.86Lac
Now the acting DDO was me and the responsibility was mine for filling t returns.. but were filled by the EE who was DDO in the Itax records..
Whats the end result?? Who will bear the heat.. only me … or EE or both ??
Sir, the dates given above for due dates under sec-271H for january and march are mistaken
Dear sir we have not filled the TDS Return for F.Y.2009-10, can we file it now if yes what will be the penalty or interest
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
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.
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?
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.
u/s 234e the late filing fees are not paid then what will be the action taken for this.
For Govt. organisation, Penal interest for late filing of 24 Q is mandatory or not? 24 G has been filed through book adjustment, (BIN)
How do i pay late filing fees online
How I can pay TDS Late filing fees U/S234E online?
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
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.
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
TDs paid but e filling not done what would be the penalty
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.
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.
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
dear sir,
PLease confirm late ffees for Form-iv late file in uttrakhand
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.
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)
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
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
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
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
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
TDS of 2012-13 in not filed yet now client need to file that. Than what is the interest amount .
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