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Section 234E

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TDS & TCS Payments & Returns Due Date for FY 2024-25

Income Tax : Learn about the due dates for TDS and TCS payments, returns, and consequences for late filing, deduction, and payment under the In...

April 10, 2024 36183 Views 0 comment Print

Certificates would be valid proof for claim of TDS even in absence of entry in Form 26AS

Income Tax : TDS Certificates can be used to claim TDS income even in case of mismatch in Form 26AS. Read this blog post to find out how to use...

January 18, 2023 3855 Views 0 comment Print

Late Fee interest under section 234E of Income Tax Act –  Recent Case Laws

Income Tax : Karnataka High Court in the case of Fatheraj Singhvi vs. Union of India , WRIT APPEAL NOS.2663-2674/2015(T-IT)- dated 26/08/2016 ...

December 20, 2022 14586 Views 0 comment Print

Consequences of Non Payment of TDS/TCS & Non filing of TDS/TCS Returns

CA, CS, CMA, Income Tax : Understand the consequences of non-payment of TDS/TCS & non-filing of TDS/TCS returns. Learn about the penalties and legal implica...

August 26, 2022 5601 Views 1 comment Print

Fees & Penalty for late / Non filing of TDS Return

Income Tax : No filing or Late filing of TDS returns or TDS statement shall invite 2 penal consequence 1.Fee for late filing U/s 234E and 2. Pe...

June 10, 2022 956872 Views 116 comments Print

Latest News

6 Suggestions for Amendments in Income Tax Act by BCAS

Income Tax : Bombay Chartered Accountants' Society has made a Representation on 'Suggestions for Amendments in the Income Tax Act', on 24th May...

May 28, 2019 8016 Views 2 comments Print

Reduce fee u/s. 234E from Rs.200/- per day to Rs.100/- per day


January 19, 2016 4247 Views 0 comment Print

Incomplete TDS certificates issued by deductor delaying Income tax refunds

Income Tax : Many Taxpayers had a tough time getting a refund of the tax deducted against his fixed deposits with public sector banks, as the t...

July 30, 2010 1394 Views 0 comment Print

Latest Judiciary

Fee under 234E Prospective from June 01, 2015: ITAT Chandigarh

Income Tax : Chandigarh ITAT rules on jurisdiction to levy fee u/s 234E on TDS returns, excluding pre-June 2015 period. Details of Batra Export...

March 20, 2024 816 Views 0 comment Print

ITAT Chennai Dismisses Appeals for Late Filing Beyond 8 Years

Income Tax : ITAT Chennai dismisses Adithya Ferro Alloys Pvt. Limited's appeals due to inordinate delay in filing TDS returns appeals, emphasiz...

February 15, 2024 429 Views 0 comment Print

ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons

Income Tax : In a recent appeal, Halo Technologies challenges the CIT(A)'s order on late fees under Section 234E of the Income Tax Act. ITAT Mu...

December 1, 2023 423 Views 0 comment Print

Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable

Income Tax : ITAT Bangalore held that no computation of fee u/s. 234E of the Act for delayed filing of return of TDS while processing a return ...

November 27, 2023 9282 Views 0 comment Print

No section 234E Penalty for Delay in TDS return filing due to filing in wrong form

Income Tax : Explore the Kerala High Court's ruling deleting section 234E penalty for TDS return delay caused by filing in Form 24Q instead of ...

November 10, 2023 1830 Views 0 comment Print

Latest Notifications

Suggest Situation justifying waiver of Section 234E fee : CBDT

Income Tax : The Board is examining the desirability and expediency of prescribing situation/circumstances under which levy of fee under Sectio...

August 2, 2016 23933 Views 1 comment Print

CBDT extends due of TDS/TCS statement for Govt. deductees – No Refund of Fees Paid U/s. 234E

Income Tax : CBDT Circular No. 07/2014 All Chief Commissioners of Income-tax All Directors General of Income-tax Sub: Ex-post facto extensi...

March 4, 2014 12085 Views 0 comment Print

Tax audit & ROI due date extended to 31.10.2013 for A.Y. 2013-14

Income Tax : In exercise of powers conferred under section 119 of the Income tax Act, 1961, the Central Board of direct Taxes, in continuation ...

October 24, 2013 26679 Views 0 comment Print

How to Calculate TDS on Salary – AY 2013-14 / FY 2012-13

Income Tax : Circular no. 8/2012-Income Tax The present Circular contains the rates of deduction of income-tax from the payment of income char...

October 5, 2012 70229 Views 0 comment Print

Fees U/s. 234E leviable on all TDS return filed late after 01.06.2015

January 23, 2019 3129 Views 1 comment Print

Irrespective of the period to which the quarterly return pertains, where the return is filed after 1.6.2015, the AO can levy fee under section 234E of the Act.

Section 234E: Assessee not liable for late filing charges for the period prior to June, 2015

November 6, 2018 9558 Views 0 comment Print

Assessee could not be held liable for levy of late filing charges under section 234E for the period prior to June, 2015 in the absence of amendment to section 200A, which was brought on Statute from 1-6-2015.

Interest u/s 234E cannot be levied in respect of TDS returns filed prior to 1.6.2015

October 3, 2018 3516 Views 0 comment Print

M/s. Terra Infra Development Limited Vs ITO (ITAT Hyderabad) Provisions for levy of fee in certain cases has been brought into the Statute book w.e.f. 1.7.2012, it has been brought under the purview of section 200A only w.e.f. 1.6.2015. Therefore, as rightly held by the Coordinate Bench in the case of M/s. Sonalac Paintings & […]

S. 234E Late Fee cannot be imposed without passing of Speaking Order

September 17, 2018 2829 Views 0 comment Print

Origins Build-Tech Pvt Ltd Vs ACIT (ITAT Ahemdabad) adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in […]

ITAT on Levy of late fee u/s 234E merely by processing TDS statement

September 17, 2018 3207 Views 0 comment Print

Origins Build-Tech Pvt Ltd Vs ACIT (ITAT Ahmedabad) Issue- The learned CIT(A)-8 is unjustified & erred in law by confirming the imposing of late filing levy by ACIT [CPC-TDS) of Rs.30800/- u/s 234E determined to be payable by processing TDS statement u/s 200A, without issuing show cause notice. The late fee u/s 234E is penal in nature […]

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

September 4, 2018 24772 Views 8 comments Print

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.

Section 234E fees cannot be levied for Quarter ending before 01.06.2015

August 27, 2018 9051 Views 0 comment Print

When amendment made U/s. 200A of Income Tax Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015.

Constitutional validity of Section 234F; Writ in Madras High Court

July 30, 2018 14103 Views 3 comments Print

Presently the Madras High Court is seized of an application for Writ, challenging the constitutionality of Section 234F of the Income Tax (IT) Act, 1961, which prescribes a fee for delay in filing IT Returns.

Don’t Take TDS Lightly

July 24, 2018 42742 Views 30 comments Print

Nowadays delay in payment of TDS and in TDS return Filing makes an assessee liable to Late Payment Interest, Late Payment Penalty, Late Filing Fees, Late Filing Penalty and Further makes him liable to prosecution under the provision of the Income Tax Act, 1961.

Section 234E Late Fee cannot be Levied Retrospectively

June 25, 2018 22668 Views 0 comment Print

This bunch of appeals for AY 2013-14 are directed against the order of ld. CIT(A), Gwalior against upholding levy of fee u/s 234E of the Income Tax Act, 1961(hereinafter short the Act).

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