TDS Late Fee & Interest Calculator
Work out the late filing fee on a TDS statement and the interest for deducting or depositing TDS late. Covers both the 1961 Act sections and their Income-tax Act 2025 equivalents.
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Late filing fee on a TDS statement
Interest on late deduction or late deposit
Statutory figures verified as of 12/10/2026 against Income-tax Act 2025 s.1 — commencement 1 April 2026 , Income-tax Rules 2026 r.1 — G.S.R. 198(E) dt 20-3-2026 , Income-tax Act 2025 s.427 — fee for default in furnishing statements , Income-tax Act 2025 s.398 — consequences of failure to deduct or pay , Income-tax Rules 2026 r.218 — time and mode of payment , Income-tax Rules 2026 r.219 — TDS/TCS statements , TRACES FAQs — Late Payment: how interest months are counted , TRACES FAQs — Form 26QD demand payment (calendar month, worked examples) , Income Tax Department — interest for delay in payment of TDS/TCS , TDSMAN — s.427 late filing fee (corroboration) , TaxGuru — Rule 218 deposit dates, Form 141 (corroboration) , Income-tax Act 1961 s.234E — fee for defaults in furnishing statements , Income-tax Act 1961 s.201 — consequences of failure to deduct or pay , Income-tax Rules 1962 r.30 — time and mode of payment , Income-tax Rules 1962 r.31A — statement of deduction of tax and Income Tax Department — Interest and Fees guide .
A computational aid, not professional advice. Check results against the governing law, notifications and your own judgement before relying on them.
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Frequently asked questions
What is the late fee for filing a TDS return late?
₹200 for every day the statement is late, but never more than the TDS amount in that statement, and it is paid before the statement is filed. It is section 427 of the Income-tax Act, 2025 and was section 234E of the Income-tax Act, 1961; the calculator applies whichever Act governed the quarter.
What interest applies to late deduction or late deposit of TDS?
1% per month or part of a month from the date tax was deductible to the date it was deducted, and 1.5% per month or part of a month from the date it was deducted to the date it was deposited. This is s.398(3) of the Income-tax Act, 2025 (s.201(1A) of the Income-tax Act, 1961). The interest is paid before the statement is filed.
How are the months counted?
Each calendar month, or part of one, counts as a full month, counted from the day after the date of deduction (TRACES: "a month is considered to be a calendar month as per general clauses act"). Tax deducted on 10 June and deposited on 8 August carries three months. If the deduction falls on the last day of a month, that month is not counted: deducted on 30 June and deposited on 8 August is two months.
When is TDS due to be deposited?
For most payments, by the 7th of the following month; tax on payments made in March is due by 30 April (non-government deductors, Rule 218(2)). A few payments have 30 days from the end of the month, with a challan-cum-statement (Form 141): rent (s.393(1) Sl. 2(i)); consideration for transfer of immovable property other than agricultural land (s.393(1) Sl. 3(i); s.393(2) Sl. 17 where a resident individual or HUF pays); contract work, professional fees, commission or brokerage (s.393(1) Sl. 6(ii)); transfer of a virtual digital asset (s.393(1) Sl. 8(vi)). Before 1 April 2026 the same 30-day rule covered: consideration for transfer of immovable property — s.194-IA (Form 26QB); rent by an individual or HUF — s.194-IB (Form 26QC); contract, professional fees, commission or brokerage by an individual or HUF — s.194M (Form 26QD); transfer of a virtual digital asset — s.194S (Form 26QE). Choose the nature of payment in the calculator.
What are the due dates for quarterly TDS statements?
31 July, 31 October, 31 January and 31 May for the four quarters (Rule 219(4) of the Income-tax Rules, 2026; Rule 31A before that). The January–March quarter's statement is due on 31 May of the same calendar year (already the next financial year). If a date was extended, change the due date field.