TDS interest & late filing fee calculator
Interest for late deduction and late deposit, counted month by month the way TRACES does, plus the late fee on the quarterly return.
Rules as on 2 October 2026Common questions
How is interest on late deduction calculated?
1% of the TDS for every month or part of a month from the date tax was deductible to the date it was actually deducted.
How is interest on late deposit calculated?
1.5% of the TDS for every month or part of a month from the date of deduction to the date of deposit, once the deposit misses its due date.
What is the deposit due date?
The 7th of the following month. Tax deducted in March can be deposited up to 30 April.
How much is the late fee for a TDS return?
₹200 for every day of delay after the return's due date, capped at the TDS amount for that statement. The quarterly due dates are 31 July, 31 October, 31 January and 31 May.
These charges were sections 201(1A) and 234E under the 1961 Act; the 2025 Act carries the same rates. Check the current section reference before quoting it in a reply.