TDS Interest Calculator u/s 201(1A) and 234E Late Fee Calculator
Got a TRACES demand or a 200A intimation for late deduction, late payment or a late return? Enter the dates from the justification report: you get the 201(1A) interest month by month and the 234E fee with its cap, so a wrong count stands out. It runs in your browser: nothing you type is sent to us.
- Free, no sign-up
- Runs in your browser
- Every rule cites its section
1Who deducted the tax?
2Tax and dates
3Rows not paid yet
Where TDS demands are often wrong
- Interest on a challan that was paid on time but tagged to the wrong quarter, section or year in the statement.
- A wrong date of deduction or payment in the statement: a correction statement can remove the demand.
- The 234E fee above the tax deductible in the statement, or on a quarter whose due date was extended.
- A 234E fee in a 200A intimation for a quarter before June 2015 (the High Courts differ; check yours).
If the demand differs from this figure, check the justification report line by line before you pay or reply.
Frequently asked questions
What is the interest on late payment of TDS?
1.5% for every month or part of a month under Section 201(1A)(ii), from the date the tax was deducted to the date it is actually paid. Once the payment is late, the interest runs from the date of deduction, not from the due date. For late deduction it is 1% a month from the date the tax was deductible to the date it is deducted (Section 201(1A)(i)).
How does CPC-TDS count the months?
In calendar months: every month the period touches counts as a full month. Tax deducted on 30 April and paid on 10 June is three months (April, May and June), even though only 41 days passed. The Act does not define "month", and a 30-day reading has been argued; this calculator shows both.
What is the late fee under Section 234E?
Rs 200 for every day the TDS or TCS statement is late, from the day after the due date to the date of filing. The total fee cannot exceed the tax deductible or collectible for that statement, and it has to be paid before the statement is filed.
What are the due dates for TDS returns?
31 July (April to June), 31 October (July to September), 31 January (October to December) and 31 May (January to March) for Forms 24Q, 26Q and 27Q, from FY 2016-17. From tax year 2026-27 the statements are Forms 138, 140 and 144 under Rule 219 of the Income-tax Rules, 2026, with the same due dates. Where CBDT extended a quarter, the extended date applies; for earlier years and TCS statements, enter the date that applied.
What changed under the Income-tax Act, 2025?
The section numbers, not the amounts. The late fee is in Section 427 (Rs 200 a day, capped at the tax deductible) and the interest in Section 398(3)(a) (1% and 1.5% a month). The 2025 Act applies where the date of credit or payment, whichever is earlier, is on or after 01/04/2026.
Can a 234E fee be levied for quarters before June 2015?
High Courts (Kerala in Jiji Varghese v ITO (TDS), (2022) 443 ITR 267, and Karnataka) and many ITAT benches have held that no 234E fee can be levied in a Section 200A intimation for statements of periods before 01/06/2015, when the power to levy it while processing was added. The Gujarat High Court (Rajesh Kourani v UOI, [2017] 83 taxmann.com 137) took the opposite view, so it depends on your jurisdictional High Court.
Related guides and tools
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