TDS Return Filing

Table of Contents

TDS payment due date every quarter

All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government without challan (Treasury Challan) should be deposited on the same day of deduction.

In case you have not deposited TDS by the correct date, the following penalties are applicable:

  • Late filing fee (if you do not file by the deadline)
  • Interest (if you do not deposit the TDS amount in time)
  • Penalty (if TDS is not filed within one year of the due date)

Late Return Filing Fee

Under Section 234E, you will have to pay a fine of Rs 200 per day until your return is filed. You have to pay this for every single day of delay until the fine amount is equal to the amount of your TDS liability.

Interest

Under Section 234E, you will have to pay a fine of Rs 200 per day until your return is filed. You have to pay this for every single day of delay until the fine amount is equal to the amount of your TDS liability.