Late filing fees u/s 234e

TDS 1465 views 1 replies

Section 234E levies late filing fees of Rs. 200 per day for delay in filing quarterly TDS returns. TDS CPC issues notice to tax deductors, initimating the amount payable as late fees. 

I understand that there is a stay on this section in Kerala High court. How about other states? 

There is no provision for waiver of this late filing fees even if the delay is due to genuine reasons.

Tax deductors are put under hardship for collecting and remitting the tax, which the government is supposed to collect.

Any remedy available to tax deductors from this late filing fees?

Replies (1)

I am not sure if section 273B shall apply. Usually it does but they have made it unconditional which is why someone has filed a writ petition in Kerala high court. They have only issued a stay order on the penalty proceedings till the issue (questioning the constitutionality of this penalty) in the court is resolved. 


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