Section 234E of the Income Tax Act 1961 outlines the provisions and limits with respect to fees for late or non-filing of TDS/TCS statements by the deductor or collector as the case may be. The section imposes a fee of Rs. 200 per day with a maximum limit upto the TDS/TCS amount.
Who Is Responsible For Filing TDS/TCS Statements?
When it comes to filing TDS/TCS statements, the responsibility falls on different people depending on the situation. If we’re talking about TDS, it’s the person making the payment who is responsible. For TCS, the responsibility lies with the person receiving the payment.
But filing statements is just one piece of the puzzle. Whoever is deducting or collecting TDS/TCS also has to handle a range of other obligations. First and foremost, they need to figure out whether TDS/TCS actually applies to a given transaction — this isn’t always straightforward, and getting it wrong can lead to penalties.
They also need to have a valid TAN (Tax Deduction and Collection Account Number) and ensure the necessary PAN details are in order. Once the tax is deducted or collected, it needs to be deposited with the government within the prescribed timelines — delays here can attract interest and penalties.
On top of that, they’re required to issue TDS/TCS certificates to the relevant parties, keep accurate records of all transactions, and make sure they’re staying compliant with whichever provisions apply to their specific case.
In short, it’s not just about filing a form — it’s an end-to-end responsibility that requires attention at every stage of the process.
Due Date For Filing TDS/TCS Statements
The due dates for filing TDS/TCS statements are as follows:
| Quarter | TDS/TCS Due Date |
| Q1 | 31st July |
| Q2 | 31st October |
| Q3 | 31st January |
| Q4 | 31st March |
Fees And Penalty For Late/Non-Filing of TDS/TCS Statements
In case the person fails to file TDS/TCS statement within the specified due date, then the person will be liable to pay a Late fee of Rs. 200 per day u/s 234E but not exceeding the total TDS/TCS amount.
Further, the assessing officer can direct the person to pay a penalty of minimum Rs. 10,000 and maximum Rs. 1,00,000 u/s 271H. Also penalty under 271H can also be levied when incorrect details are furnished by the deductor.
The following table summarises the fees and penalty applicable in case of late or Non-filing of the statement:
| Senario | Section | Applicability | Amount (Rs.) | Limit |
| Fee For Late Filing | 234E | Late or Non-filing | Rs. 200 per day | Total TDS/TCS Amount |
| Penalty For Late Filing | 271H | Not filing within 1 year of due date | Rs. 10,000 to Rs. 1,00,000 | As assessed by the officer |
Also if the person fails to deposit the TCS amount with the government within the specified due date, then he shall be punishable with imprisonment for a minimum period of three months which can extend upto seven years with a fine.
Calculation Of Fee Under Section 234E
The late fee under section 234E is Rs. 200 per day but not exceeding the amount of TDS/TCS.
For Example: Mr. Anban was responsible for deducting and depositing TDS of Rs. 10,000. The amount was deducted on 13th May 2024 but the return was filed on 17th November 2024 instead of 31st July 2024.
In this case from 31st July 2024 to 17th November 2024 there was a delay of 109 days. Therefore, the late fee will be Rs. 200 X 109 days = Rs. 21,800.
As this is more than the amount of TDS deducted, the late fee Mr. Anban will have to pay will be restricted to Rs. 10,000 only.
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How to File TDS Return After the Due Date
Missed the TDS return deadline? Don’t panic — you can still file it. Here’s exactly how to get it done, step by step.
Start by logging into the e-filing portal using your TAN (Tax Deduction and Collection Account Number). Once you’re in, head over to your Dashboard and navigate to e-File → Income Tax Forms → File Income Tax Forms.
From there, look for the specific form you need to file and hit “File Now.” You’ll then be prompted to click “Let’s Get Started” — which is basically the portal’s way of walking you through the process smoothly.
Next comes the important part: upload all your required documents and information carefully. Double-check everything before moving forward, since errors at this stage can cause unnecessary delays. Once you’re satisfied, click “Proceed to e-Verify.”
For verification, you’ll receive an OTP on your registered mobile number. Enter it to validate your return — this is a mandatory security step that confirms it’s really you submitting the filing.
Once the validation goes through successfully, you’ll get a confirmation message — and that’s it, you’re done!
Quick Reminder: Filing after the due date may attract a late fee under Section 234E — ₹200 per day until the return is filed, subject to the total TDS amount. So the sooner you file, the better.
How To Pay Late Fees For Filing Return After Due Date?
Follow the steps below to pay late fees:
- Download the justification report from TRACES portal.
- Pmake payment using Challan ITNS 281.
- Challan towards payment in the “Fee” column.
- Submit the Correct Statement using the Online Correction facility.