Late fee for tds return after 15th

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Is prior payment of late fee @ Rs 200/- per day needed if a deductor files quarterly TDS return in 24Q or 26Q for quarter July to September 2013 after 15th October. Regards,
Replies (2)

Yes. Fee should be paid for delayed filing @ 200 per day u/s 234E.
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Moreover, now “Fee” column has been added in Form 24Q and 26Q, where we have to mention fee paid for late filing of TDS for statements pertaining to FY 2012-13 onwards.
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Earlier client’s used to avoid the late fees and department was also not very strict. But recently the CBDT has instructed the TDS range officers to be strict on this area of compliance. Many assessee are now receiving the notice for the default amount to be payable with interest.

Dear Deepak, 

Can you please guide me procedure to pay late fee though online payment, ie. under which code, website name. I have submitted return earlier with one day late filling, what interest rate to be applicable.

Thanks


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