Missed a TDS return date, or deducted or paid TDS late? Use this TDS late fee and interest calculator to estimate the fee under Section 234E and the interest under Section 201(1A). These charges add up quickly, so it helps to see the number before you file.
234E late filing fee
If you file your quarterly TDS or TCS return after the due date, Section 234E charges a fee of Rs 200 for every day of delay. The total fee can never be more than the TDS or TCS amount of that return.
201(1A) interest on late TDS
Section 201(1A) charges interest in two situations. If you deducted TDS late, interest runs at 1 percent for every month or part of a month from the date it should have been deducted to the date you actually deducted it. If you deducted on time but deposited late, interest runs at 1.5 percent a month from the date of deduction to the date you pay it to the government.
271H penalty
On top of the above, the assessing officer can levy a penalty under Section 271H of Rs 10,000 up to Rs 1,00,000 for not filing the TDS return or for filing wrong details. It is usually waived if you pay the tax, fee and interest and file within a year of the due date.
What changed under the new Income-tax Act, 2025
From 1 April 2026, the new Income-tax Act, 2025 reorganises the TDS provisions. The many old deduction sections (194C, 194J, 194I, 194A and the rest) are now brought together under a single Section 393 with a table of payment codes. The late fee and interest rules described here continue, and you can confirm the exact references in the Act linked below. For payments up to 31 March 2026, the old section numbers still apply.
Related tools
For interest on your own income tax (not TDS), see the Section 234 interest and late fee calculator. To work out how much TDS to deduct, use the TDS rate calculator. File and pay on the income tax e-filing portal.
This is an estimate for general guidance and is not tax advice. Exact figures depend on the dates and your assessment. Please confirm with a qualified professional.
Frequently asked questions
What is the late fee for filing a TDS return late?
Under Section 234E it is Rs 200 for each day of delay, and the total cannot be more than the TDS or TCS amount of that return.
What is the interest for late payment of TDS?
Section 201(1A) charges 1.5 percent a month from the date of deduction to the date of deposit. If the deduction itself was late, an extra 1 percent a month applies for that period.
Is there a penalty beyond 234E?
Yes. Section 271H allows a penalty of Rs 10,000 to Rs 1,00,000, though it is often waived if you clear the tax, fee and interest and file within a year of the due date.
Did the TDS section numbers change?
Yes. From 1 April 2026 the Income-tax Act, 2025 brings the old TDS sections such as 194C, 194J and 194I together under a single Section 393 with payment codes. The old numbers still apply to payments up to 31 March 2026.
Official reference: Income-tax Act, 2025 (as amended by the Finance Act, 2026), Income Tax Department.
[…] or paid late? Use the TDS late fee and interest calculator for the 234E fee and 201(1A) interest. For your own tax, see the Section 234 calculator and the […]