Late fee computation (s.234E): how to reply

Late filing fee for a delayed TDS/TCS statement, raised inside the 200A/206CB intimation

Filed through e-filing portal: Response to Outstanding Demand / rectification of the 200A intimation.

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

Unverified: This is to be confirmed against the notified text.

No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Outstanding Demand / rectification of the 200A intimation.

• computation table: due date / filing date / days delayed / TDS-TCS amount / fee computed vs demanded
• statement type (24Q/26Q/27Q/27EQ), quarter and FY identified
• note that this is contested via rectification/appeal of the underlying 200A/206CB intimation

This is pure computation, not argument: due date, actual filing date, days delayed, TDS/TCS amount for the statement, and the fee recomputed at ₹200/day capped at that TDS/TCS amount, set against the fee actually demanded. Identify the specific statement (Form 24Q/26Q/27Q/27EQ), quarter and FY the fee relates to. Contest only through rectification/appeal of the 200A/206CB intimation the fee rides on, there is no separate reply channel.

1. Preliminary submissions

   Identify the deductor, TAN, statement/quarter and the intimation reference the fee was raised in.

2. Fee computation

   Due date, filing date, days delayed, TDS/TCS amount, fee computed vs fee demanded, ₹200/day capped at the TDS/TCS amount for the statement.

3. Statement reference

   Form 24Q/26Q/27Q/27EQ, quarter and FY the fee relates to.

4. Prayer

   Request the fee be corrected to the recomputed figure.

• Section 234E, Income-tax Act, 1961