Intimation u/s 200A of the Income Tax Act, 1961 intimating an outstanding demand for the relevant quarters, including demand under section 234E towards Fee for delayed filing of TDS Statement(s), have already been sent by CPC (TDS) on Registered email address and by post, at the address, as mentioned in the relevant TDS Statement of the deductors.

We would hereby like to draw your attention towards the provisions of section 234E of the Act, which reads as follows:

Levy for Late filing of TDS Statement (Section 234E of Income Tax Act)

  • Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time
    prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.
  • The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.
  • The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.
  • The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.

You are advised to pay the outstanding demand at an early date to avoid Penal Interest u/s 220(2) of the Act apart from intimation of other recovery proceedings as per Income Tax Act, 1961. If the demand has already been paid, you are requested to file a Correction Statement by tagging the challan and the Justification report can be verified for closure of demand, if the revision has already been submitted and processed.

How to pay the demand:

The following steps shall help you analyze and pay the demand:

  • Download the Justification Report from TRACES portal to view your latest outstanding demand.
  • On downloading the Justification Report.Use Challan ITNS 281 to pay the above with your relevant Banker or use any other Challan, which has adequate balance available
  • Download the Conso File from Traces portal.
  • In case of payment towards late filing fee, please Tag the challan towards the payment, in the “Fee” column” (Column Number 305 for 24Q, 404 for 26Q, 706 for 26Q) using RPU Ver. 3.8, mentioning appropriate amount in such column and validate to generate the FVU.
  • Submit the Correction Statement at TIN Facilitation Centre.
  • The demand can also be paid by using the Online Correction facility.

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 234E Fee deleted in the absent of the enabling provisions u/s 200A

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Tags : cpc (62) Section 234E (59) tcs (213) TDS (1132)

11 responses to “Section 234E – How to pay Fees for Late filing of TDS Statement?”

  1. MADHVI says:

    HELLO SIR I HAVE SUBMITTED TDS RETURN FOR IST QUATER ON 1 AUGUST AND I HAVE PAID LATE FEE OF RS. 200 ON 17 AUGUST BY CHALLAN , NOW WHAT SHOULD BE THE NEX PROCEDURE PLEASE REPLY

  2. swaminathan says:

    I have received notice u/s 234E towards late filing of TDS return. I wish to make the payment. however when i was going through for challan ITNS 281, there is no such column provided in the challan for late filing fee. Will some body can advice me how to get the challan. or the TDS challan can use. one of the column cut it manually and write late filing fee u/s.234 E.How to pay the late fee u/s 234E there is no

  3. S.N.MURTHY says:

    Good after noon, I have received notice u/s 234E towards late filing of TDS return. I wish to make the payment. however when i was going through for challan ITNS 281, there is no such column provided in the challan for late filing fee. Will some body can advice me how to get the challan. or the TDS challan can use. one of the column cut it manually and write late filing fee u/s.234 E.

  4. D.Nagakumar says:

    There is no Payments and no TDS for Qtr I,II,III but Payment made and also TDS for Quarter four. Is it required to file 26Q-I,II,III. pl provide your valuable advice – See more at: https://taxguru.in/income-tax/section-234e-how-to-pay-fees-for-late-filing-of-tds-statement.

  5. Santosh kukanoor says:

    Dear Sir,

    We have received notice from tds department towards late filing of 26Q so late filing fees u/s 234E Rs.200/- kindly assess me to how to pay online the same

  6. Suresh Lahoti says:

    There is no Payments and no TDS for Qtr I,II,III but Payment made and also TDS for Quarter four. Is it required to file 26Q-I,II,III. pl provide your valuable advice

    Suresh Lahoti
    Aurangabad

  7. Krishnakumar says:

    When I’m trying to remit late filing fee online an error msg “enter atleast one amount” is shown even though I have filled the amount in the respective cell of late filing fee under sec. 234E. Please tell me how can I remit the late filing fees

  8. Santosh Yadav says:

    It is to state that we have received intimation from CPC for various F.Y & same had been incorporated i.e. we have revised with late filling levy, penal interest & what ever, though website showing default. I have contacted concerned TDS Circle officer, he answered that they are not delegated any power to rectify the same. When i contact Cust. Care they told me that you download consolidated file and see that your amount is reflecting or not or it may take a few months to rectify.

    Let me guide what should i do?

    sAnToSh yAdAv
    Azangarh- U.P
    Mob. +919013 770 733

  9. VIPUL BIJALWAN says:

    U/S 234E: As Kerala High Court grants interim stay on Late filing fees and levy for TDS statement, shall we wait for any such late filing fees and leavy. Which is not any default of Tax but only default of filing late…

    Please reply what are the chances for waiver of late filing fees and levy…

  10. Bharat Patel says:

    It is to state that we have received intimation from CPC for various F.Y & same had been incorporated i.e. we have revised with late filling levy, penal interest & what ever, though website showing default. I have contacted concerned TDS Circle officer, he answered that they are not delegated any power to rectify the same. When i contact Cust. Care they told me that you download consolidated file and see that your amount is reflecting or not or it may take a few months to rectify.

    Let me guide what should i do?

    Bharat Patel
    Vadodara-Gujarat
    Mob. +919227000122

  11. Disha says:

    Narath Mapila LP School vs. UOI (Kerala High Court)

    S. 234E: High Court grants interim stay on levy of fee for failure to file TDS statement.

    What is the judgement of the above case? Do we need to pay the penalty?

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