Tag Archives: Interest on late payment of tds

Penalty for Late Filing of TDS Returns

By | May 13, 2026
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Penalty for Late Filing of TDS Returns Penalty for Late Filing of TDS Returns Late filing of TDS (Tax Deducted at Source) returns in India attracts a mandatory fee of ₹200 per day under Section 234E of the Income Tax Act, 1961. This fee accumulates for every day the return is delayed, starting from the… Read More »

Interest on late payment of TDS as per Income Tax Act 2025

By | May 2, 2026
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Interest on late payment of TDS as per Income Tax Act 2025 Interest on Late Payment of TDS Under the Income-tax Act, 2025, the interest rules for the late payment or late deduction of Tax Deducted at Source (TDS) are governed by Section 398(3)(a) of Income Tax Act 2025 If a person fails to deduct the… Read More »