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TDS Late Fee & Interest

Work out the Section 234E late-filing fee and the Section 201(1A) interest on late deduction and late deposit of TDS/TCS.

TDS details

TDS / TCS amount

Quarter (sets return due date)

Return due date

Return filed on

Interest u/s 201(1A) (optional)

Date deductible

Date deducted

Date deposited

Basis — s. 234E & 201(1A)

234E late fee: ₹200 per day of delay in filing the TDS/TCS statement, capped at the amount of TDS/TCS.
201(1A) interest — late deduction: 1% per month (or part) from the date the tax was deductible to the date it was deducted.
201(1A) interest — late deposit: 1.5% per month (or part) from the date of deduction to the date of payment, where deposited after the due date (the 7th of the next month; 30 April for March deductions).
A part of a month counts as a full month, so the month of deduction and the month of deposit are both reckoned.

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Disclaimer: This calculator is a free reference tool based on the provisions cited. Results are indicative and may not cover every special case, surcharge, cess or exemption applicable to your facts. Verify against the bare Act and the latest CBIC/CBDT notifications, and consult a professional before acting. In conformity with the ICAI Website Guidelines.