TDS Interest & Late Fee Calculator — Section 201(1A) & 234E
Calculate TDS interest for late deduction (1%/month), late payment (1.5%/month), and late filing fee (₹200/day under Section 234E). Includes TDS due date quick reference.
TDS Interest & Late Fee Calculator
Calculate penalties for TDS defaults
₹
7th of next month (March: 30th April)
Penalty Calculation
Total Penalty / Interest
₹3,000
Interest on Late Payment
Section 201(1A)(ii) | 1.5% per month
₹3,000
4 month(s) delay
TDS Amount₹50,000
Total Payable (TDS + Penalty)₹53,000
TDS Due Date Quick Reference
TDS Payment7th of next month
March TDS Payment30th April
Q1 Return (Apr-Jun)31st July
Q2 Return (Jul-Sep)31st October
Q3 Return (Oct-Dec)31st January
Q4 Return (Jan-Mar)31st May
TDS Interest & Late Fee — Complete Guide
TDS (Tax Deducted at Source) defaults attract interest and penalties under the Income Tax Act. There are three types of defaults related to TDS compliance.
Three Types of TDS Defaults
| Default | Section | Rate | Period |
|---|---|---|---|
| Late/Non-Deduction | 201(1A)(i) | 1% per month | From date deductible to date of deduction |
| Late Payment after Deduction | 201(1A)(ii) | 1.5% per month | From date of deduction to date of payment |
| Late Filing of TDS Return | 234E | ₹200 per day | Max penalty = TDS amount |
Important Notes
- Interest is calculated on a monthly basis. Part of a month is treated as a full month.
- Section 234E late filing fee is ₹200 per day but cannot exceed the TDS amount.
- Penalty under Section 271H can range from ₹10,000 to ₹1,00,000 for failure to file TDS return within 1 year of due date.
- TDS must be deposited by the 7th of the following month (30th April for March).
- Interest is payable even if the principal TDS is deposited — it is on the delay period.
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