Section 234E fee
Section 234E levies a late-filing fee of ₹200 per day for filing a TDS/TCS return after the due date, capped at the amount of TDS deductible.
Formula
Fee = ₹200 × days late (capped at the TDS amount)
Example: TDS return 15 days late → ₹3,000 fee (if TDS ≥ ₹3,000).
Related terms
General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.
Know exactly what applies to you
ComplianceStack builds your applicable compliance calendar from a short questionnaire and keeps the evidence in one place. Your first health check is free.
Get your free health check