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 Section 234E 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” 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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MY CLIENT WAS NOT FILED TDS RETURN ON FIRST AND SECOND QUARTER F.Y. 2020-2021 NOW HOW TO FILED TDS RETURN FIRST AND SECOND QUARTER FY 2020-21
hum under sec.234E late tds returns fees bharna chahate he but fine ka cheque kiske naam pe dena he wo pata nahi matlab what is the payee name?
we have to paid late fee through cheque payment but we dont know whats is payee name.
Cheque in the of YOURSELF TDS
i have recieved a notice today for tds & refund there is a difference between that amount of tds & taxable amount and fee uner sec 243e how can i paid that balnce amount please reply asap. thank you
Hi Sir,
I have made payment under Interest instead of Late fees. How to correct the challan ?
Sir, I had paid rent to my landlord (above 50k pm) on 25th Jan for Feb & Mar. However, I deposited the TDS late i.e., in the month of March. Now I have got a notice on SMS (but I did not get any intimation on email). Upon checking Traces website, under “View Default Summary” I can see that I have to pay interest on late deduction, of Rs. 180/-. However, I am unable to pay this amount through nsdl, primarily because it is asking me the intimation/order no. which I do not have. Can you please help?
HELLO SIR,
I WNAT GOT THE DEMAND OF LATE FILLING LEVY, SO I WANT TO PAY THE TDS CHALLAN, IN E-PAYMENT 281 WHICH SECTION TO SELECT AND WHILE DOING PAYMENT IN WHICH COLOUM TO PUT THE AMOUNT, SHOULD I PUT IN PENELTY OR IN OTHERS OPTION.
PLASES GUIDE US ON THE SAME
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, which type of payment i have to select whether i should select
(200) TDS/TCS Payable by Taxpayer or (400) TDS/TCS Regular Assessment ???? And please also suggest me which nature of payment i should select ?????
How to pay Late filling fees U/s.234E ???
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
Hi,
I have one doubt about TDS on interest:
I have received notice from income tax department to pay the interest for delay of TDS filling and now iam ready to pay but i have deducted TDS under many section. I cant bifurcate the interest for particular section then how can i pay taht.
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
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
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.
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.
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
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
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
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
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…
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
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?