Tds penalty query..,

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This query is : Resolved

bhavik mehta (Querist)

14 July 2012 hello sir/mam,
As per new rule, there is a penalty of Rs.200/- per day, for late filling of TDS return .
I have a query that this time the last filling day of TDS return 15th july is sunday(holiday) ,so whether as like income tax return last due date is next working day or not??
i mean if any person has filled return on 16th thenis penalty levied??
please put proper section note if possible,as i am unable to find that.
Thank u in advance... :)

CA PRAVEEN SINGH

CA PRAVEEN SINGH (Expert)

14 July 2012 No penalty is imposed..
on 15 th sunday.as cut off date.
Return can be filed on next working day ie 16 th july.

bhavik mehta

bhavik mehta (Querist)

16 July 2012 Sir, but I think there is know proper section ,in which this matter is covered..
pls quote section or any reference for my better knowledge and clearence of doubt..

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

27 July 2025 Great question! Here’s the clarity on penalty for TDS return filing when the due date falls on a holiday:

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### Key points:

1. **Due date on holiday:**
When the due date for filing TDS return (or Income Tax return) falls on a **public holiday or Sunday**, the deadline automatically extends to the **next working day**. So, filing on the next working day is considered timely and no penalty applies.

2. **Penalty for late filing:**
As per **Section 234E** of the Income Tax Act, a penalty of Rs. 200 per day applies for delay in filing TDS returns **beyond the due date**.

3. **Is there a specific section mentioning extension of due date when it falls on a holiday?**
There is **no explicit section** in the Income Tax Act about this, but it follows the **general principle of law** and administrative practice applied by the Income Tax Department.

4. **Circular/Notification:**
The Income Tax Department issues notifications or circulars sometimes clarifying such administrative points, and they allow next working day filing if due date falls on a holiday.

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### Summary:

* If due date is Sunday/holiday (like 15th July Sunday), you can file on 16th July (Monday) without penalty.
* No explicit section states this, but it is accepted as per departmental practice and judicial precedents.
* Penalty (Rs. 200/day) applies only if you file **after** the next working day.

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