Levy of Late filing fee u/s 234E

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An individual taxpayer received a demand for late filing of TDS on rent paid, under Section 234E and Section 200A. They were seeking guidance on how to pay this demand and confirm the payment. The advice provided suggests using Challan 281 or Form 26QC, with specific instructions for individuals who don't have a TAN and are unsure how to fill out the forms when only fees and interest are due.

HARDAMAN SETH

HARDAMAN SETH (Querist)

31 December 2021 Hi
Iam an individual tax payer. I have received a demand for late filing of TDS on Rent paid u/s 234E and Sec 200A (penalty). I have already downloaded the justification report from the TRACES website. Pl guide me how to pay this demand and where to update it for confirmation of the tax paid?

regards

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

01 January 2022 Pay it through challan 281 and include the challan in the respective TDS return.

HARDAMAN SETH

HARDAMAN SETH (Querist)

01 January 2022 Thanks for your reply but while filing Challan 281, it asks for TAN number which i don't have as i am an individual tax payer and have deducted TDS on rent paid to the landlord. So what to do in this case?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 January 2022 In such a case use the same challan form for the late fees remittance.
26QC form.

HARDAMAN SETH

HARDAMAN SETH (Querist)

02 January 2022 Sir form 26QC contains columns like Total Amount paid/credited, Basic Tax etc in addition to Fee and interest. Those columns cannot be left blank. What to fill in those columns as if i fill only fee and interest it does not tally and therefore does not proceed ahead.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 January 2022 Try the fee payment in next month TDS payment.

HARDAMAN SETH

HARDAMAN SETH (Querist)

03 January 2022 Sir i deduct TDS only in March and deposit it thereafter. How do i pay this fee now?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

03 January 2022 Try form 26QC with amount paid Rs 200 TDS Rs 1 and fees payable.

HARDAMAN SETH

HARDAMAN SETH (Querist)

03 January 2022 Thank you so much Sir