Easy Steps to make online payment of interest for late filing of a TDS return u/s 234E

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Acknowledgement of the u/s 200A of the Income Tax Act, 1961, insinuating a pending claim for the quarters concerned, along with a request under section 234E for a refund for deferred filing of TDS documents, has been sent out by CPC (TDS) to the address of the registered email address and by fax, as indicated in the deductors ‘ TDS letter.

Explaining Section 234E of the Income Tax Act

Section 234E of the Income Tax Act concerns that of the missed payments fees/penalty payable for default in the Deductor’s filing of TDS returns on the deadlines required. The late filing penalty must be assessed for a pause in the quarterly delivery of TDS / TCS to the ITD. Section 234E became valid on July 1, 2012.

Steps in making TDS online payment:

  • To show the current unresolved query, download the Justification Report from the TRACES website
  • Using Challan ITNS 281 to pay for all this with your lender or use another Challan that has ample money available
  • Install the Conso File from Traces site
  • Please label the challan for a fee in the “Charge” section using RPU Ver. 3.8 in case of late payment charge, showing the adequate amount in that column and validating to produce the FVU
  • Give a Notice of Correction to TIN Facilitation Center
  • The fee could also be made through the Electronic Correction System

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Responsibilities of a Collector:

  • The Deductor must cite the tax deduction account number or the tax collection account number according to the provision for all necessary documents
  • The Deductor needs to submit/file the regular returns of TDS / TCS
  • The Deductor may subtract or collect the required tax according to the tax rate and apply the payments to the ITD
  • The Deductor receives a TDS / TCS certificate against the fee he/she has deducted/collected

Penalties for late TDS online payment:

  • Without exception to the provisions of the Act, if an individual fails to deliver a declaration within the specified time or causes it to be provided, he shall be subject to compensation, employing payment, an amount of two hundred rupees for each day during which the failure occurs
  • The value of the charge alluded to in subsection (1) shall not surpass the tax-deductible or collectable sum, as the case might be
  • The amount of the fee is to be charged before a message is issued or triggered
  • The terms of this shall apply to refer to a document to be submitted or provided on or just after the day of July 2012 for tax withheld at origin or charges collected at the origin


This entire article revolves around the steps in making the TDS online payment and explaining the ins and outs of the Section 234E of Income Tax Act. We also learned what Section 234E, Due Dates for Returning TDS / TCS of the Income Tax Act were. Implementation of these provisions is a favourable strategic decision to stop both the taxpayers and the Deductor / Collectors feeling the discomforts.

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