{"id":681,"date":"2025-06-11T13:37:45","date_gmt":"2025-06-11T08:07:45","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=681"},"modified":"2025-06-26T15:54:31","modified_gmt":"2025-06-26T10:24:31","slug":"section-271h-of-it-act","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/","title":{"rendered":"Section 271H of IT Act: New Rules to TDS\/TCS Filing Penalties"},"content":{"rendered":"\n<p>Section 271H of IT Act related to penalty if a person fails to file TDS or TCS returns\/statements within the due date.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#Current_Provision\" >Current Provision<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#No_Penalty_if_Compliance_Within_one_Year\" >No Penalty if Compliance Within one Year<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#Issues_Due_to_Changes_in_Belated_Return_Filing_Deadline\" >Issues Due to Changes in Belated Return Filing Deadline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#Proposed_Amendment\" >Proposed Amendment<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#No_Penalty_If_Filing_Within_1_Month\" >No Penalty If Filing Within 1 Month<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#Effective_Date\" >Effective Date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#For_Example\" >For Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#271H_Penalty_Amount\" >271H Penalty Amount<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Current_Provision\"><\/span>Current Provision<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"No_Penalty_if_Compliance_Within_one_Year\"><\/span>No Penalty if Compliance Within one Year<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sub section (3) of <a href=\"https:\/\/www.caclubindia.com\/news\/budget-2024-25-one-month-grace-period-for-tds-tcs-penalties-from-1st-april-2025-23610.asp#google_vignette\"><strong>section 271H of IT Act<\/strong><\/a> states that no penalty shall be levied if the person proves that after paying TDS or TCS along with fees and interest to the credit of the central government, the person has filed the TDS\/TCS statement before the expiry period of 1 year from the time prescribed for furnishing such statement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Issues_Due_to_Changes_in_Belated_Return_Filing_Deadline\"><\/span>Issues Due to Changes in Belated Return Filing Deadline<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Earlier, taxpayers had up to one year from the end of the assessment year to file a belated return. <\/p>\n\n\n\n<p>But, the deadline is now set to 31st December of the same assessment year. This change causes inconvenience to deductees or collectees if TDS\/TCS statements by deductors \/collectors are not filed promptly, leading to mismatches during Income Tax Return processing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Proposed_Amendment\"><\/span>Proposed Amendment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"No_Penalty_If_Filing_Within_1_Month\"><\/span>No Penalty If Filing Within 1 Month<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>To ensure better compliance, it is proposed to amend sub-section (3) of Section 271H to provide that no penalty shall levied if person proves that after paying TDS or TCS along with fees and interest to the credit of the central government, the person has filed the TDS\/TCS statement before the expiry period of 1 month from the time prescribed for furnishing such statement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Effective_Date\"><\/span>Effective Date<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This amendment will take effect from the 1st day of April 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Example\"><\/span>For Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For FY 2023-24 due date to file 4th quarter TDS return is 31st May 2024.<\/p>\n\n\n\n<p>If not filed within the due date then,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>234E Late Fees &#8211; <\/strong>Rs. 200 per day maximum of TDS amount.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>201(1A) Interest &#8211; <\/strong>1% or 1.5% whichever is applicable<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>271H Penalty &#8211;<\/strong> Earlier time limit for 271H penalty was 1 year i.e., 31st May 2025 but noe time limit will br one month i.e., 30th June 2024.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"271H_Penalty_Amount\"><\/span>271H Penalty Amount<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Assessing Officer may direct a person who fails to file the statement of TDS\/TCS within the due date to pay a minimum penalty of Rs 10,000 which may be extended to Rs 1,00,000.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1725878724527\"><strong class=\"schema-faq-question\">What is the case law of 271H?<\/strong> <p class=\"schema-faq-answer\">The case law of 271H is that if a person fails to file the TDS\/TCS return within the due date, they are liable to pay a penalty of Rs 200 for each day of delay.<br\/>However, the penalty amount cannot exceed the total TDS amount due. Importantly, the return can only be filed after paying the late filing fee.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1725878749311\"><strong class=\"schema-faq-question\">Why is the amendment to Section 271H(3) being proposed?<\/strong> <p class=\"schema-faq-answer\">The amendment aims to to reduce the inconvenience caused by TDS\/TCS mismatches during the processing of Income Tax Returns.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1725878762199\"><strong class=\"schema-faq-question\">What is the penalty for delayed TDS return?<\/strong> <p class=\"schema-faq-answer\">Minimum penalty amounting Rs. 10,000, which may extend to Rs. 1,00,000.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 271H of IT Act related to penalty if a person fails to file TDS or TCS returns\/statements within the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":684,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 271H of IT Act: New Rules to TDS\/TCS Filing Penalties - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Section 271H of IT Act aims to prevent penalties if TDS\/TCS returns filed within the due date. 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