We know that TDS Return are to be filled as follows

Period Due Date
April-June 31 July
July-Sept 31 October
Oct-Dec 31 January
Jan-March 31 May


Sometimes TDS Return is filed late

In this case Penalty of 200 per day is imposed

Penalty for TDS Return (April - June)

If late penalty.jpg


Penalty for TDS Return (July - Aug)

Penalty for TDS Return (July -Sep).jpg


Penalty for TDS Return (Oct -Dec)

Penalty for TDS Return (Oct -Dec).jpg


Penalty for TDS Return (Jan -Mar)

Penalty for TDS Return (Jan -Mar).jpg

Note :-

This penalty cannot be more than tax involved

Example 1

Total TDS of April, May, June was 300, 200, 400

Challans were deposited on time by 7th of next month

However return filed late on 7 August

How much late fees is payable?

View Answer

Example 2

Repair and Maintenance Charges of 50000 bill was received from AK Contractors on 20 Dec

TDS for December of 1000 (50000*2%) was late deposited on 2 Feb and return filed on 7 Feb

How much late fees and interest payable?

View Answer
  1. Tax Practical
  2. Practical TDS (Non Salary)
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .