TDS Interest & Late Fee Calculator
Deducted TDS a month late, or deposited it after the 7th? Work out the interest under section 201(1A) and the ₹200-a-day late filing fee under section 234E — with the month count spelt out, because a part of a month counts as a whole one.
Your dates and figures
₹
The tax deducted (or that should have been deducted). Interest runs on this, not on the gross payment.
The day the tax became deductible — TDS is due at the time of payment or credit, whichever is earlier.
Same day as the payment? Then there is no late-deduction interest.
Due by 07 Jun 2026 for a deduction in May 2026.
The quarter this deduction is reported in.
Due by 31 Jul 2026, taken from the financial year of your deduction date.
What the delay costs
Interest and fee payable
₹11,800
₹2,600 interest under s.201(1A) + ₹9,200 fee under s.234E
Interest — late deduction @ 1% a month2 months × 1% × ₹40,000 — Apr 2026 to May 2026 counted as whole calendar months₹800
Interest — late deposit @ 1.5% a month3 months × 1.5% × ₹40,000 — counted from the month of deduction (May 2026) to the month of deposit (Jul 2026), not from the due date₹1,800
Total interest₹2,600
Late filing fee @ ₹200 a day46 days × ₹200 = ₹9,200 — 31 Jul 2026 to 15 Sep 2026₹9,200
Total payable₹11,800
Deadlines worked out from your dates
Deposit due by7th of the month after deduction — 30 April for a deduction made in March.07 Jun 2026
Return due byQ1 — April to June (due 31 July).31 Jul 2026
An estimate, for a non-government deductor. Interest is charged by calendar month: a part of a month counts as a whole month, so a deposit one day past the 7th normally attracts two months’ interest — the clock starts on the date of deduction, not on the due date. The ₹200-a-day fee can never exceed the TDS reported in that statement. From 1 April 2026 these provisions are renumbered by the Income-tax Act 2025: interest sits in section 398(3) (formerly 201(1A)) and the fee in section 427 (formerly 234E), with TDS itself consolidated into section 393; the rates and due dates are unchanged. Government deductors paying by treasury challan have a tighter deposit deadline. Always confirm the demand on TRACES or the income tax portal before you pay.