TDS late filing fee calculator
Work out the late fee for a quarterly TDS or TCS statement: ₹200 for each day after the due date, capped at the TDS amount.
✓ VerifiedLast verified:
This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
Late fee:
Runs in your browser; nothing is sent or stored.
How it works
Quarterly TDS statements are due on 31 July, 31 October, 31 January and 31 May. Filing late costs ₹200 for every day the default continues, but never more than the TDS or TCS amount in that statement.
Example: Q1 filed on 15 August, 15 days late, gives ₹3,000.
More detail: TDS for deductors.
Things to know
- The fee must be paid before the statement is filed.
- A separate penalty can apply if the statement is more than a year late Needs review.
- Under the Income-tax Act, 2025 this fee is in s.427 (it was s.234E).
- This is a learning aid, not advice.
Sources
- Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India
- Income Tax Department: Section 234E
- Income Tax Department: Rule 219, Income-tax Rules 2026 (quarterly statements)
- Income Tax Department: Rule 31A, Income-tax Rules 1962
Last verified: 5 Nov 2026