20 May 2015
You have to pay 200 Rs per day in case of late filing of tds return. See the link for judgement. http://itatonline.org/archives/rashmikant-kundalia-vs-uoi-bombay-high-court-s-234e-the-late-filing-of-tds-returns-by-the-deductor-causes-inconvenience-to-everyone-and-s-234e-levies-a-fee-to-regularize-the-said-late-filing-the-f/