Free tool
TDS Interest and Late Fee Calculator
Estimate interest on late TDS and the late fee for a TDS return filed after its due date, with the working shown.
Under the Income-tax Act, 2025, interest for deducting tax late is charged under section 398(3)(a)(i), and for paying deducted tax late under section 398(3)(a)(ii) (formerly section 201(1A) of the Income-tax Act, 1961). The late fee for a TDS statement filed late is under section 427 (formerly section 234E).
How this works
- Choose interest or late fee and the kind of default, then enter the amount and the dates.
- Months (for interest) or days (for the fee) are counted exactly the way the verified rule says, and the working shows which way that is.
- Only rates that our expert team has verified are used. If one is not verified yet, we show no number.
Last verified: 20 October 2026 · Source: Income-tax Act 2025 s.427(1) "Rs. 200 for every day", s.427(2)(a) "not exceed the amount of tax deductible or collectible" · Open the official source
About this tool
- What it does
- Works out the interest on TDS that was deducted late or paid late, and the late fee for a TDS statement filed after its due date.
- The rule it rests on
- Income-tax Act, 2025: interest on tax deducted late or paid late under section 398, and the late fee for a statement filed late, capped at the tax deductible, under section 427. Every rate and fee the calculator applies comes from an approved rule row with its own "last verified" line. Official source: Income-tax Act, 2025, section 427 (fee for default in furnishing statements)
- Checked on
- 10 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
- Next step
- The TDS payment and statement dates for every month, with the GST and ROC dates beside them. Compliance calendar