TDS Return and Payment Due Date For FY 2024-25 Late filing of Tax Deducted at Source (TDS) returns in India can result in penalties under Sections 234E and 271H of the Income Tax Act. Late Filing Fee (Section 234E): A fee of ₹200 per day is levied for each day the TDS return is delayed beyond its due date. This fee accrues daily until the return is filed but cannot exceed the total TDS deducted. For example, if a TDS of ₹5,000 was deducted and the return is delayed by 109 days, the calculated fee would be ₹21,800 (₹200 x…