Calculation o 234E in case of joint property.

Kishore Jha (10 Points)

13 December 2017  
Property purchased jointly with wife, payment of which was done on 22.09.2017. She is just co-applicant in loan and property. TDS has been deducted but not paid till date. Now my query is how 26QB should be filled in. If filed separately then whether property value, interest on late payment of TDS needs to be calculated proportionately. What about 234E calculation, whether both of husband-wife needs to pay 234E late fee separately or proportionately.