Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
01 October 2013
Deepak Gupta
(CA Student)
(15922 Points)
Replied 01 October 2013
Yes. Fee should be paid for delayed filing @ 200 per day u/s 234E.
.
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.
.
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.
Lalit Sangani
(M.Com. Asst. Manager Account)
(736 Points)
Replied 03 October 2013
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
CAclubindia
