Calculate TDS interest for late deduction (1%/month), late payment (1.5%/month), and late filing fee (₹200/day under Section 234E). Includes TDS due date quick reference.
Calculate penalties for TDS defaults
7th of next month (March: 30th April)
Total Penalty / Interest
₹3,000
Interest on Late Payment
Section 201(1A)(ii) | 1.5% per month
₹3,000
4 month(s) delay
TDS (Tax Deducted at Source) defaults attract interest and penalties under the Income Tax Act. There are three types of defaults related to TDS compliance.
| Default | Section | Rate | Period |
|---|---|---|---|
| Late/Non-Deduction | 201(1A)(i) | 1% per month | From date deductible to date of deduction |
| Late Payment after Deduction | 201(1A)(ii) | 1.5% per month | From date of deduction to date of payment |
| Late Filing of TDS Return | 234E | ₹200 per day | Max penalty = TDS amount |
Get expert assistance for company registration, tax filing, and compliance.
Get expert guidance • Callback in 30 minutes