Regarding additional late filing fees under TDS return intimation
This query is : Resolved
08 July 2025
Late filing fees for latest correction has been received after filling correction statement
Then what is such penalty and what is time limit for filing correction statement for avoidance of additional late filing fees?
Then what is such penalty and what is time limit for filing correction statement for avoidance of additional late filing fees?
12 August 2025
1. Why are you getting late filing fees after correction?
The late fee under Section 234E applies when the original TDS return is filed after the due date.
Filing a correction statement does not attract a new late fee by itself.
However, if you filed the original return late, the late fee applies on that late filing.
If you filed the correction statement after the due date for the original return, no additional late fee is charged for the correction, but the original late fee remains applicable.
2. What is the penalty (late fee) amount?
It is ₹200 per day of delay.
Maximum cap is ₹10,000 per return.
This penalty is on the date of filing the original return, not on corrections.
3. Time limit for filing correction statements to avoid additional late fees?
You can file correction statements up to 3 years from the end of the financial year in which tax was deducted.
To avoid late fees, file the original return within due dates:
For example, for Q1 (April-June), the due date is typically 31 July.
Corrections after due date don’t attract a new late fee, but the original late fee remains.
The late fee under Section 234E applies when the original TDS return is filed after the due date.
Filing a correction statement does not attract a new late fee by itself.
However, if you filed the original return late, the late fee applies on that late filing.
If you filed the correction statement after the due date for the original return, no additional late fee is charged for the correction, but the original late fee remains applicable.
2. What is the penalty (late fee) amount?
It is ₹200 per day of delay.
Maximum cap is ₹10,000 per return.
This penalty is on the date of filing the original return, not on corrections.
3. Time limit for filing correction statements to avoid additional late fees?
You can file correction statements up to 3 years from the end of the financial year in which tax was deducted.
To avoid late fees, file the original return within due dates:
For example, for Q1 (April-June), the due date is typically 31 July.
Corrections after due date don’t attract a new late fee, but the original late fee remains.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Supply through E-commerce Operators
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Relief u/s Section 89
- GST ON DAMAGED GOODS
- Suggestions required for income tax filing-software (FY 2025-26)
- GST Rate applicable for 0% Food Items sold by an Industrial Caterer
- Loan by Partnership Firm
- Taxation on LTCG for property sold after 24JUL2024
- TAN for Partnership
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
