Late filing Fee Communication

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

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

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

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

Form Type

Fee Column

24Q 305
26Q 404
27Q 706
27EQ 656

More Under Income Tax

Posted Under

Category : Income Tax (25785)
Type : Articles (15253)
Tags : Section 234E (51) TDS (938)

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

  1. Harjit Singh Makhija says:

    Is there any remedy to waive fees u/s 234E? Please suggest.

  2. S RAMESH KUMAR says:

    THIS IS AN USURIOUS PROVISION IN ACT, RAISING HEAVY DEMANDS. MOREOVER, IT CANNOT BE VACATED AS IT IS SIMILAR TO 234A, 234B, 234C.

    late filing fees – govt income

    late processing of tds teturns who are responsible?

    pl,advice.

  3. CA.SACHIN AGARWAL says:

    THIS IS AN USURIOUS PROVISION IN ACT, RAISING HEAVY DEMANDS. MOREOVER, IT CANNOT BE VACATED AS IT IS SIMILAR TO 234A, 234B, 234C.

    LAW MAKERS SILENTLY PUT SUCH TYPE OF PROVISIONS.

    THIS IS HARRASSMENT OF ASSESSEE.

    ASSESSEES ARE GETTING LATE FEES DEMANDS OF 35000-50000/=. MORE THE TDS AMOUNT MORE THE DEMAND.

  4. V Sivaraman says:

    When i prepared 24Q1 correction fvu file using RPU_3.7 and selected tax paid under 400 in the chalan sheet the validation gave error. the error was that 400 or 200 must be filled in the particular column. I had selected 400 from dropdown menu saved the file before creation of upload file, but the text file generated gave a blank. This is okay in 26Q1 correction.
    Has any tried for 24Q correction for 234E fee and did not have a problem.

  5. Samit Chakraborty says:

    From Qtr. 2 Financial Year:2013-14 NIL TDS return could not be filed. If there is any circular for not filing the NIL TDS Return then please inform.

  6. Samit Chakraborty says:

    If there is any genuine reason for delay of filing TDS return whether there is any provision for vacate the demand u/s234E. Please suggest.

  7. Anita says:

    Kindly advise me that we tick 200 or 400 in challan for demand against u/s 234E?

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