Tag Archives: Late filing Fee under Section 234E

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 …

Consequences on Delay in Filing of Quarterly eTDS Return The following is the mail sent out by Central Processing Centre (CPC), Income Tax department about fee charged under Section 234E of the Income Tax Act. The validity of the fee charged under this section was challenged in various courts by …