What is the penalty for late filing of TDS returns (Section 234E)?

Key mapping

Section 234E levies ₹200 per day for late filing of TDS quarterly returns, subject to a maximum of the TDS amount in the return.

Explanation

Section 234E of IT Act 1961 (carried forward under IT Act 2025) imposes a mandatory fee of ₹200 per day for each day of delay in filing the quarterly TDS statement, subject to a cap equal to the TDS amount involved. This is in addition to any penalty under Section 271H (₹10,000–₹1,00,000). Note: Section 234E is a fee, not interest — it cannot be waived by an officer. The fee applies from the due date of filing until the date of actual filing. Verify on the income-tax portal before filing.

Related terms and sections

234E 200 per day late filing TDS TDS return penalty Section 234E fee not interest

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.

Chat