Fees for Late Filing of TDS Returns

Fees for Late Filing of TDS Returns are as follows:

Section 234E-Levy of Fees 

• Failure to submit TDS return on time will result in fees on the deductor.
• If you delay or forget to file your TDS return, fees of Rs. 200 per day will be levied on the deductor, as long as TDS return is not filed.
• The levied amount of fee is not supposed to exceed the TDS deductibles.
• Prior to TDS filing, such fee should be paid and it should be reflected in the TDS return

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