TDS Late Filing Fee Calculator
A TDS or TCS statement filed after its due date costs ₹200 for every day of delay, capped at the tax deducted or collected. Enter each late statement to see the fee and whether the ₹10,000 to ₹1,00,000 penalty could apply. Runs in your browser; nothing is uploaded.
Quarterly statements are usually due on 31 July, 31 October, 31 January and 31 May. Enter the due date that applies to your statement.
| Statement | Days late | Fee | Last day to avoid penalty | Penalty |
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A worked example
Say a quarterly TDS statement with ₹15,000 of tax was due on 31 July 2026 and you file it on 20 August 2026. That is 20 days late, so the fee is 20 × ₹200 = ₹4,000, which is below the ₹15,000 cap. Because 20 August falls within one month of the due date, no penalty can be levied for the delay provided you pay the tax, the fee and any interest first. File on 15 September instead and the fee rises to 46 × ₹200 = ₹9,200, and the one-month window, which ended on 31 August, has passed.
Understanding the calculation
- Late fee
- ₹200 times the days between the due date and the day you file, so a statement due on 31 July and filed on 10 August is 10 days late. The fee cannot exceed the tax deducted or collected in that statement, and it must be paid before the statement is filed.
- Penalty
- Separate from the fee and decided by the Assessing Officer: at least ₹10,000 and up to ₹1,00,000. It is not levied for lateness if the tax, the fee and any interest are paid and the statement is filed on or before the last day shown, which is one month after the due date under the Income-tax Act, 2025 and one year under the 1961 Act.
- What it ignores
- Interest on tax deducted or paid late, any disallowance of the related expense, and any relief announced for particular periods.
Common questions
How is the TDS late filing fee calculated?
The fee is ₹200 for every day your TDS or TCS statement is late, counted from the day after the due date up to the day you file. It cannot be more than the tax deducted or collected in that statement. For example, a statement due on 31 July and filed on 20 August is 20 days late, so the fee is ₹4,000 unless the tax in it is less than that.
Is the fee the same under Section 234E and Section 427?
Yes. Section 234E of the Income-tax Act, 1961 charged ₹200 a day, capped at the tax deductible or collectible, and required it to be paid before the statement is filed. The Income-tax Act, 2025, in force from 1 April 2026, carries the same rule as Section 427.
What is the difference between the late fee and the penalty?
The fee is a fixed ₹200 a day that you pay before filing. The penalty is separate: the Assessing Officer may impose ₹10,000 to ₹1,00,000 under Section 271H of the old Act or Section 461 of the new Act for filing late or filing incorrect details. No penalty is levied for lateness if you pay the tax, the fee and any interest and then file within a set window: one year under Section 271H(3), and one month under Section 461(2).
Which penalty window applies to my statement?
Choose the Act on each statement. Tax deducted from 1 April 2026 falls under the Income-tax Act, 2025, with its one-month window. Tax deducted before that date was under the 1961 Act, with its one-year window, but which window governs a late statement for those older periods is best confirmed with a Chartered Accountant.
What are the due dates for TDS and TCS statements?
For most deductors the quarterly statements are due on 31 July (April to June), 31 October (July to September), 31 January (October to December) and 31 May (January to March). Government deductors and some statements, such as those for property purchases, have different dates, so enter the due date that applies to you.
Does the fee apply to TCS as well as TDS?
Yes. The fee applies to statements of tax collected at source as well as tax deducted at source, and in both cases it is capped at the tax deductible or collectible.
What does this calculator leave out?
Interest on tax that was deducted or paid late, any disallowance of the related expense, and any relief the government announces for particular periods. It works only from the dates and amounts you enter, so check the fee shown on TRACES against your own statement.