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Late filing fee u/s 234e

Sreeja (Student CA IPC / IPCC) (42 Points)

24 June 2016

Dear Sir/Madam,

TDS Returns have been filled after due date & Late filling Fee U/s 234E is raised. Is there any option to waive the Late Filling fee U/s 234E.

Thanking you

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2 Replies

Muralidharan (Self Employed) (1034 Points)
Replied 24 June 2016

There is no way to claim waiver for late fee demand u/s 234E. Remit the amount within the due date mentioned in the demand. If not remitted within the due date, tdscpc will charge interest for the delay in remittance.

with regards

Muralidharan

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CA Harshal Totla (Chartered Accountant) (2229 Points)
Replied 24 June 2016

It should be noted that Rs. 200 per day is not penalty but it is a late filing fee and it is mandatory. The amount of fee referred to in section234E (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) ofsection 200 (TDS return)or the proviso to sub-section (3) of section 206C.(TCS return) . Hence it cannot be waived off

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