TDS late filing fee

@ Radhey Shyam & Prasad Chitta : Due date for Govt. Deductor will be 31-01-2019, Due Date for other than Govt. Deductor will be 15-01-2019

Late filling fee will calculate from 15th Jan 2019 & it will not exceed to the TDS Amount.

Suppose : If TDS Amount is Rs. 5,000/- & we are filling after 30 days then according to calculation (200 X 30) = 6,000/- will not charge as late fee.

In that case Amount of Rs. 5,000/- will be charge as Late Fee.