TDS late filing u/s 234E
This query is : Resolved
19 November 2025
Dear Sir, the late filing fee U/s.234E are there for the F.Y. 2012-2013-2014-2015. I understand that up to the F.Y. 2015-2016, the above said section does not have the proper legal back up, hence may be challenged. Is it correct sir? if so, some back ground on this is requested.
20 November 2025
Late filing fees under Section 234E for TDS returns became applicable from 1st July 2012.
The fee is considered a mandatory levy and not discretionary.
Courts have upheld its constitutionality, especially post-2015 when CPC-TDS began issuing intimations under Section 200A including 234E fees.
CPC-TDS started levying 234E fees through intimation orders from 1st June 2015 onwards, but the legal provision was in force from 1st July 2012 itself.
The fee is considered a mandatory levy and not discretionary.
Courts have upheld its constitutionality, especially post-2015 when CPC-TDS began issuing intimations under Section 200A including 234E fees.
CPC-TDS started levying 234E fees through intimation orders from 1st June 2015 onwards, but the legal provision was in force from 1st July 2012 itself.
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