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Waiver of fee charges under Section 234E of Income Tax Act, 1961

Section 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a late filing fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). The provision for Levy of Late filing fee was introduced to improve filing compliance and to avoid subsequent inconvenience to the taxpayers due to inordinate delays in availability of tax credits in their 26AS Statements.

Due to genuine hardship faced by tax payer, CBDT requested suggestions and recommendation for condition or circumstances which justify waiver of fee levied u/s 234E of Income Tax Act 1961. This is a welcome move from the Tax Department.

Read: Bad News: Late filing Fee under Section 234E of Income Tax Act 1961


 F.No. 275/27/2013-IT (B)
Government of India
Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, New Delhi

1sl August 2016


All the Pr. Chief Commissioner of Income Tax/

Chief Commissioner of Income Tax (TDS)


Subject: Situation of genuine hardship justifying waiver of fee charged under Section 234E of Income-tax Act, 1961-regarding


The Board is examining the desirability and expediency of prescribing situation/circumstances under which levy of fee under Section 234E may cause genuine hardship to the taxpayers, so as to prescribe guidelines for waiver of such fees by virtue of the powers of the Board under Section 119(2)(a) of the Income-tax Act, 1961.

In this connection, I am directed to request you to kindly forward your suggestions and recommendations for conditions/circumstances which justify waiver of fee under Section 234E for an assessee or a class of assesses. These may kindly be furnished by 31.08.2016

Commissioner of Income Tax (IT&CT)

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