What is the interest for late deposit of TDS?

1.5% per month (or part of a month) from the date of deduction to the date of deposit, under section 201(1A).

What is the interest for late deduction of TDS?

1% per month (or part) from the date the tax was deductible to the date it was actually deducted.

What is the section 234E fee?

₹200 per day for filing a TDS/TCS return after the due date, capped at the total TDS amount for that return.

It's an estimate from the general rule (month counted as 30 days here). Confirm the figure with your CA before paying.

Free tool

TDS interest & late-fee calculator

Estimate the section 201 interest on late TDS deduction or deposit, and the section 234E fee for filing the TDS return late.

TDS amount (₹)

Days late to deduct

Days late to deposit

Days the return is late

Section 201: 1%/month for late deduction, 1.5%/month for late deposit (a month or part counts as a whole month). Section 234E: ₹200/day, capped at the TDS amount.

Total interest + fee

₹1,500.00

Late-deduction interest: ₹0.00
Late-deposit interest: ₹1,500.00
Section 234E fee: ₹0.00

This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.

How TDS interest and fees work

Under section 201(1A), interest is 1% per month from the date tax was deductible to the date it was deducted, and 1.5% per monthfrom deduction to deposit if it's paid late. A "month" means a month or part of a month, so even a few days into a new month counts as a whole month.

Filing the quarterly TDS return late attracts a section 234E fee of ₹200 per day, capped at the amount of TDS.

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A worked example

On ₹50,000 of TDS deposited 40 days late (two part-months at 1.5% = ₹1,500) with the return filed 15 days late (₹200 × 15 = ₹3,000), the total interest and fee is about ₹4,500.

Frequently asked questions

What is the interest for late deposit of TDS?: 1.5% per month (or part of a month) from the date of deduction to the date of deposit, under section 201(1A).
What is the interest for late deduction of TDS?: 1% per month (or part) from the date the tax was deductible to the date it was actually deducted.
What is the section 234E fee?: ₹200 per day for filing a TDS/TCS return after the due date, capped at the total TDS amount for that return.
Is this exact?: It's an estimate from the general rule (month counted as 30 days here). Confirm the figure with your CA before paying.

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