TDS and income taxCalculator
TDS Return Late Filing Fee Calculator (Section 234E)
Work out the fee for filing a TDS statement after its due date: 200 rupees a day, up to the amount of TDS in the statement.
Enter the TDS amount, the due date and the date you filed to see the fee.
How it is calculated
- Days late = the date the statement was filed minus its due date. A statement filed on or before the due date has no fee.
- Fee = days late × ₹200, but never more than the total TDS in the statement.
- The fee is for the statement (24Q, 26Q or 27Q) as a whole, not for each deductee.
Example. A statement with ₹40,000 of TDS filed 30 days late has a fee of 30 × ₹200 = ₹6,000. If it is filed 300 days late the fee would be ₹60,000, but it stops at the ₹40,000 of TDS in the statement.
Rules and sources
Rules last checked on October 19, 2026
This is an illustrative calculation for general guidance, not professional advice. Rates and limits change by notification, so confirm the applicable law before you rely on a figure.
Frequently asked questions
What is the late fee for a TDS return?
Under section 234E, ₹200 for each day the statement is late, until it is filed, but not more than the TDS the statement covers.
Is there a penalty besides the fee?
A penalty for failing to file the statement on time can also be levied under section 271H. It is a separate amount decided by the department and is not calculated here.
Which due date do I enter?
The due date of the quarterly statement for your return, which the department can extend. The calculator asks for the date instead of guessing it.
Do these section numbers still apply?
They are the sections of the Income-tax Act, 1961. The Income-tax Act, 2025 applies from 1 April 2026 with new section numbers, so confirm the fee for the period of your default.