TDS Late Filing Fee Calculator

What is the TDS Late Filing Fee under Section 234E?

Every deductor is required to file a quarterly TDS or TCS return by a fixed due date. If the return is filed after that date, Section 234E of the Income Tax Act levies a mandatory fee of ₹200 for each day of delay, counted from the day after the due date until the date the return is actually filed. This fee is separate from — and in addition to — any interest payable for late deduction or late deposit of TDS itself.

Unlike interest under Section 201(1A), which compensates the government for delayed tax payment, the Section 234E fee exists purely to encourage timely filing of the return, since Form 16/16A and Form 26AS credits for deductees depend on the return being processed.

How the late filing fee is calculated

• Step 1 — Identify the return due date for the relevant form and quarter.
• Step 2 — Count the number of days between the due date and the actual date of filing.
• Step 3 — Multiply the number of days by ₹200.
• Step 4 — Compare this figure to the total TDS/TCS amount for that quarter — the fee payable is whichever is lower.

For example, a return filed 45 days late would attract a fee of ₹9,000 (45 × ₹200) — unless the TDS deducted for that quarter was less than ₹9,000, in which case the fee is capped at the TDS amount itself.

Quarterly due dates for TDS/TCS returns

Due dates are subject to change via CBDT notifications — always verify against the latest circular before relying on a calculation for compliance purposes.

Late filing fee vs late payment interest — what's the difference?

These are two distinct, independent liabilities that are often confused:

• Section 234E (late filing fee) — ₹200/day for filing the quarterly return after its due date, capped at the TDS/TCS amount.
• Section 201(1A) (late payment interest) — 1% or 1.5% per month for late deduction or late deposit of the tax itself. Use our TDS Late Payment Interest Calculator for this.

A deductor who both deposits TDS late and files the return late can be liable for both amounts simultaneously.

Beyond the ₹200/day fee: Section 271H penalty

If a TDS/TCS return remains unfiled for more than one year from the due date — or contains incorrect information — an assessing officer may separately levy a penalty under Section 271H ranging from ₹10,000 to ₹1,00,000. This is discretionary and in addition to the Section 234E fee, not a replacement for it.