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TDS Late Fees & Interest
TDS – Late Fees & Interest Calculator
Calculate interest for late deduction/payment of TDS under Section 201(1A), late filing fee under Section 234E, and penalty exposure under Section 271H of the Income Tax Act, 1961.
verifiedIncome Tax Act, 1961
Sec 201(1A) · 234E · 271H
Updated AY 2026-27
Sec 201(1A)
Interest on Late Deduction & Payment
Date on which you were required to deduct TDS.
Leave blank if deducted on the due date.
Date TDS was actually remitted via challan.
Sec 234E
Late TDS Return Filing Fee
receipt_long
Enter TDS details on the left and click
Calculate Dues to see the breakdown.
gavel Legal Reference — Income Tax Act, 1961
| Section | Nature | Rate / Amount | Period |
|---|---|---|---|
| 201(1A)(i) | Interest – Late Deduction | 1% per month or part thereof | From date tax deductible → Date of actual deduction |
| 201(1A)(ii) | Interest – Late Payment | 1.5% per month or part thereof | From date of deduction → Date of actual deposit |
| 234E | Late Filing Fee | ₹200 per day | Day after due date → Date of filing (max = TDS deposited) |
| 271H | Penalty – Non / Incorrect Filing | ₹10,000 – ₹1,00,000 | At AO's discretion; applicable with 234E |
TDS Challan Payment Due: 7th of the following month for all deductors.
Exception: TDS on salary in March → due by 30th April.
Government deductors paying without challan: same day; with challan: 7th of next month.
calendar_today TDS Return Due Dates – Non-Government Deductors
| Quarter | Period | Non-Govt. Deductors | Govt. Deductors |
|---|---|---|---|
| Q1 | April – June | 31st July | 31st July |
| Q2 | July – September | 31st October | 31st October |
| Q3 | October – December | 31st January | 31st January |
| Q4 | January – March | 31st May | 15th May |
Rule 31A(1) of the Income Tax Rules, 1962. Dates subject to CBDT extension notifications.
Disclaimer: Calculations are based on Sections 201(1A), 234E, and 271H of the Income Tax Act, 1961. Interest under Section 201(1A) is simple interest on a per-calendar-month basis — each calendar month (or part thereof) in which the default exists counts as one full month. The penalty under Section 271H is at the discretion of the Assessing Officer and may be waived if TDS is deposited, 234E fees paid, and return filed within one year of the due date. This tool does not constitute legal or tax advice. Consult a qualified Chartered Accountant.