TDS interest and late-filing fee calculator
Estimate Indian TDS interest for late deduction or late deposit, or the Section 234E fee for a delayed quarterly TDS statement.
Calculation inputs
Estimated result
36 late days × ₹200 per day; below the TDS amount cap.
Calculation breakdown
Charge schedule
| Date / period | Rate or daily fee | Running charge |
|---|
The schedule uses the same canonical values as the result and Excel workbook. For a capped late-filing fee, later rows remain at the TDS amount cap.
How to use the TDS interest calculator
What this calculator does
This calculator estimates Indian TDS interest for delayed deduction or deposit and the daily fee for a late quarterly statement. It applies the standard monthly rates of 1% and 1.5%, counting a part of a month as a full month, and the Section 234E filing fee of ₹200 per day subject to the TDS amount cap. It is a planning estimate, not a tax assessment or substitute for checking notices, extensions, and transaction-specific rules.
When to use it
Use it to estimate a provision before depositing delayed TDS, to reconcile the interest shown in an internal compliance worksheet, to compare the cost of filing a quarterly statement now rather than later, or to document a preliminary figure for review by a tax professional. The Income Tax Department's official TDS compliance guidance explains the 1% and 1.5% monthly interest consequences.
How to calculate
- The calculator opens with a complete demonstration: a ₹10,000 TDS amount, first-quarter FY 2025 – 26 return, and an actual filing date of 5 September 2025. The example workbook is immediately available from Download Excel.
- Choose an option in I'd like to calculate. The visible date fields change to match late deduction, late payment, or late filing.
- Replace TDS tax amount and the relevant dates or quarter/year. Results update live; no Calculate button is needed.
- Read the estimated charge, chargeable period, due date where applicable, uncapped amount, cap, breakdown, and schedule. Then download the current model as a validated XLSX workbook.
- Reset clears the demonstration values and calculated content. Download Excel is then disabled until you enter a complete valid state again.
Input guide
I'd like to calculate is required and selects the legal timing model. Choose late deduction when TDS was not deducted on the transaction date, late payment when deducted TDS was deposited later, or late filing when the quarterly statement was submitted after its due date. TDS tax amount is a required positive rupee amount, such as ₹10,000. Enter ordinary decimal notation with optional comma grouping; do not paste scientific notation, foreign currency symbols, or negative values. A larger amount increases monthly interest and also raises the maximum Section 234E fee.
For late deduction, Transaction date and Actual TDS deduction date are required ISO calendar dates; for example, 15 April 2025 and 2 May 2025. The deduction date cannot precede the transaction date. A later calendar month increases the charge because any part of a month is counted as a full month. For late payment, Actual TDS deduction date and Actual TDS payment date are required; the payment date cannot be earlier. The model counts inclusive calendar months once there is a delay, consistent with the monthly-or-part-month approach.
For late filing, Quarter of return filing is required and identifies Q1 through Q4. Financial year start is the first year of the financial year, so 2025 means FY 2025 – 26. Actual return filing date is required. The calculator derives the regular quarterly due date – 31 July, 31 October, 31 January, or 31 May – and counts days after that date. Always check the official Income Tax calendar for extensions or special rules before acting.
Output guide
Estimated late-filing fee or Estimated TDS interest is the primary rupee estimate. Days late or Chargeable months shows the exact period used by the model. Due date is shown for late filing; monthly-interest modes show the relevant date range instead. Uncapped charge is the formula result before any Section 234E cap, while TDS amount cap is the ceiling used only for late filing. The summary pills repeat the rule, charge period, and whether the cap changed the result. The Charge schedule lists each late day for filing or each chargeable month for interest, with the applicable rate/fee and running total. These are estimates driven by the entered amount and timing; a zero result means the two event dates are the same or the return was filed by its due date.
Worked example
The first-open example selects late filing for Q1 of FY 2025 – 26. The regular due date is 31 July 2025 and the return is filed on 5 September 2025, which is 36 days late. The uncapped fee is 36 × ₹200 = ₹7,200. Because ₹7,200 is below the ₹10,000 TDS amount, the cap does not reduce it, so the displayed result and workbook both show ₹7,200.00.
How the calculation works
Late-deduction interest is TDS amount × 1% × chargeable months; late-payment interest uses 1.5%. Each part-month counts as a full month. The official Income Tax Department material on delayed TDS payment describes the ordinary deposit deadlines.
For late filing, the model calculates calendar days after the regular quarterly due date and multiplies them by ₹200. The result is capped at the TDS amount. The Department's late-filing fee and TDS statement guidance provides official due-date context. Extensions, correction statements, government-deductor rules, transaction-specific sections, and changes in law can alter the amount actually payable.