234Eincome-tax
Section 234E — Late Fee for TDS/TCS Return
₹200 per day for each day the TDS/TCS return is filed late, capped at TDS/TCS amount payable for the period.
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Penalty & Interest Calculator
Use these section-by-section pages to understand statutory late fees, interest, and penalties. Every rate and formula is drawn from the authored rule data and marked for verification where CA review is pending.
234Fincome-tax
Section 234F — Late Fee for Filing ITR After Due Date
Flat fee for filing ITR after the due date: ₹5,000 if income exceeds ₹5 lakh; ₹1,000 if income is ₹5 lakh or below.
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Section 234A — Interest for Default in Furnishing Return
1% per month (or part thereof) on unpaid tax from the due date of filing until the date of filing. Applies when self-assessment tax remains outstanding on the return due date.
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Section 234B — Interest for Default in Payment of Advance Tax
1% per month on the shortfall in advance tax if advance tax paid is less than 90% of assessed tax.
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Section 234C — Interest for Deferment of Advance Tax Installments
1% per month for 1–3 months on each quarterly installment shortfall of advance tax.
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Section 270A — Penalty for Under-Reporting or Misreporting Income
50% of tax on under-reported income; 200% of tax on misreported income. Replaced s.271(1)(c) from AY 2017-18.
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Section 271C — Penalty for Failure to Deduct or Pay TDS
Penalty equal to the amount of TDS that was not deducted or not paid to the government.
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Section 50 CGST — Interest on Late Payment of GST
18% per annum (simple) on net GST liability paid late. Post-2021 amendment: interest applies only on net cash liability (not on ITC available in ledger).
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Section 47 CGST — Late Fee for GSTR-1 (Outward Supplies Return)
₹50/day for taxable-supply returns; ₹20/day for nil returns. Capped by notifications based on annual aggregate turnover.
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Section 47 CGST — Late Fee for GSTR-3B (Monthly Tax Return)
₹50/day for returns with tax liability; ₹20/day for nil returns. Maximum late fee capped per CBIC notifications.
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Section 47 CGST — Late Fee for GSTR-9 (Annual Return)
₹200/day (₹100 CGST + ₹100 SGST) for late GSTR-9. Maximum capped at 0.25% of turnover in the state.
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Section 403 Companies Act — Additional Fee for Late ROC Filing
₹100 per day additional fee for documents filed with ROC after the due date. Applies on top of the normal filing fee. No cap — accumulates indefinitely.
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EPF Act Section 14B — Damages for Delayed PF Contribution
Damages at 5% to 25% per month (simple) on PF contributions deposited late. Rate increases with length of delay.
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