{"id":2341,"date":"2019-10-24T17:42:52","date_gmt":"2019-10-24T12:12:52","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2341"},"modified":"2019-10-24T18:15:38","modified_gmt":"2019-10-24T12:45:38","slug":"section-234e-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/","title":{"rendered":"Section 234E\u00a0of Income Tax Act"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">What is Sec 234E, what is the late fees, what will be the due dates for TDS Return\/statement, what are the examples of Sec.234E, what will be the maximum Late fees, What is the effect of Sec 200A(1)<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2338 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-234E.png\" alt=\"Section 234E\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-234E.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-234E-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-234E-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#_Income_Tax_Provisions_for_section_234E\" title=\"\u00a0Income Tax Provisions for section 234E:-\">\u00a0Income Tax Provisions for section 234E:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#Due_Dates_of_Filing_TDS_Statement\" title=\"Due Dates of Filing TDS Statement:-\">Due Dates of Filing TDS Statement:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#Late_Fees\" title=\"Late Fees:-\">Late Fees:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#Penalty\" title=\"Penalty:-\">Penalty:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#Clarification_of_not_applying_Section_200A1\" title=\"Clarification of not applying Section 200A(1):-\">Clarification of not applying Section 200A(1):-<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"_Income_Tax_Provisions_for_section_234E\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>Income Tax Provisions for section 234E:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 234E,<\/span> <span style=\"font-weight: 400;\">is the late \/non-filing<\/span><span style=\"font-weight: 400;\"> fees required <\/span><span style=\"font-weight: 400;\">to be paid towards the delay in submission of quarterly TDS\/TCS statement to the <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">Income Tax<\/a> Department. As per Section 200(3), the quarterly return to be filed after paying the TDS return within the prescribed time.<\/span><\/p>\n<p>Amount of late fee @ Rs. 200\/- per day shall be paid before delivering a TDS statement\u201d, it means that any late fee should be deposited before or at the time of delivering TDS statement and not later than this<b>.\u00a0<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Due_Dates_of_Filing_TDS_Statement\"><\/span><b>Due Dates of Filing TDS Statement:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The following are the due dates for filing TDS statement for NON-GOVERNMENT DEDUCTOR:-<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Sl. No.<\/b><\/td>\n<td><b>Date of ending of a quarter of the financial year<\/b><\/td>\n<td><b>Due date<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>-1<\/b><\/td>\n<td><b>-2<\/b><\/td>\n<td><b>-3<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30th June<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0July of the financial year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30th September<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0October of the financial year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st December<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0January of the financial year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st March<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31-May of next financial year<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Late_Fees\"><\/span><strong>Late Fees:-<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the Income Tax provisions relating to <\/span><b>Section 234E,<\/b><span style=\"font-weight: 400;\"> a late fee of a maximum of Rs. 200 per day is levied by the Income Tax Department to be paid to the Department Of Income Tax upon the late filing of TDS\/TCS return. It implied that fine will be levied for each day for a delay until the fine amount is equal to the amount of TDS is not paid. It should be noted that the late fee should be deposited before filing the TDS\/TCS return, otherwise TDS\/TCS return cannot be filed<\/span><\/p>\n<p><b>Example:-<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The TDS amount of Rs. 5000 is to be\u00a0 paid by 13th May and if its paid-on 17th November then there is a delay of 189 days and so accordingly its late fees as per section 234E will be 189 X 200 = Rs. 37,800.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">But as this amount is more than Rs 5000(as subject to TDS Amount can be levied). So accordingly only Rs. 5000 is levied as late filing fees along with the Interest as per Section 271H.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Penalty\"><\/span><b>Penalty:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It is when in case if the person fails to file the <a href=\"https:\/\/aktassociates.com\/blog\/online-filing-of-tds-return\/\">TDS\/TCS return<\/a> on the due dates, then the person will be required to pay penalty under section 271H in addition to the late fee applicable as per section 234E.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The penalty can be levied from Rs. 10,000 and the maximum amount can be the Rs. 1 lakh under section 271H if case the Deductor \/Collector files an incorrect return.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1923 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-TDS-Return-filed.png\" alt=\"Get TDS Return filed\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-TDS-Return-filed.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-TDS-Return-filed-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Get-TDS-Return-filed-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Clarification_of_not_applying_Section_200A1\"><\/span><b>Clarification of not applying Section 200A(1):-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Demand cannot be raised for Late fees deposit by processing the returns<\/span><b>. <\/b><span style=\"font-weight: 400;\">Demand of late fee cannot be raised also by way of processing of TDS statement, because Sec 200A(1) of the act talks about TDS returns by a persons deducting of\u00a0 any TDS, so accordingly it does not cover any such cases of <\/span><b>TAX DEDUCTION <\/b><span style=\"font-weight: 400;\">, the provisions of Sec. 200A of the act also does not permit processing TDS statement for default in payment of late fee, except any arithmetical error, or incorrect claim, or default in payment of interest, any TDS payable or refundable etc. Section 200A also does not cover processing in cases of tax-deductible (TCS) or <a href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/\">collectible at source (TCS)<\/a>.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is Sec 234E, what is the late fees, what will be the due dates for TDS Return\/statement, what are &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section 234E\u00a0of Income Tax Act\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/#more-2341\">Read more<span class=\"screen-reader-text\">Section 234E\u00a0of Income Tax Act<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 234E\u00a0of Income Tax Act | Late Fees, Due Date &amp; Penalty<\/title>\n<meta name=\"description\" content=\"what is sec 234E, what is the late fees, what will be the due dates for TDS Return\/statement, what are the examples of Sec.234E, what will be the maximum Late fees, What is the effect of Sec 200A(1)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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