If i can't submitted tds return for Q1  F/Y 2011-12, the penalty is imposed in this case for non submission of tds return. A new law introduced from 01 July 2012(Section 271H). This law effect of above mentioned case or not. Or treat it previous law.


Please go throungh for better understaning


No filing or Late filing of TDS returns or TDS statement shall invite 2 penal consequence as the finance bill 2012-13 has given 2 New provisions – Fee for late filing U/s 234E and Penalty for late filing or Non filing of TDS statement U/s 271H.

Fee U/s 234E for late filing of TDS Statement:

If you filed late income tax return, there is consequential penalty in form of interest u/s 234A if there was tax due as per return. Similarly in the same chapter new section 234E has been proposed to be effective from 1st of July 2012, with heading “Levy of Fee in certain case” deductor will be liable to pay by way of fee of Rs 200 per day till the failure to file TDS statement continues, However, the total fee cannot exceed the amount of TDS deductible for which statement was required to be filed.

Penalty for late filing or non- filing TDS statement

Similarly a new penalty provision has been inserted as section 271H which provides that a deductor shall pay penalty of minimum Rs 10,000 to Rs 1 lakh for not filing the TDS statement within one year from the specified date within which he was supposed to file the statement. This amendment is also effective from 1st July 2012.

Thus, if the present due time for filing TDS statement is taken, the time up to which the penalty u/s 271H cannot be imposed are explained for any tax deduction for FY 2012-13


Sl. No

TDS Statement

Due date

Date up to which no penalty u/s 271H can
be imposed


30th June

15th July 2012

15th July 2013


30th September

15th October 2012

15th October 2013


31st December

15th January 2013

15th January 2014


31st March

15th May 2013.

15th May 2014



Thanks for your reply but i am asking for F/y 2011-12 problem. Is this treated same solution just like F/Y 2012-13.Please explain.




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