Where to pay penalty on etds delay submission of return

vinay (accounting) (165 Points)

06 November 2012  

Dear Members,

Could you please help let know the procedure for paying penalty towards delay in filing e-TDS returns on time. I have learnt it  is Rs.200/- Per day. Do we have to pay through the challan online? or is it do we have to pay this at the time of filing the return in the counter?

Thank you

Vinay