Following are the due dates for e-TDS Return Filing: 






























QuarterPeriodDue Date
Q11st April to 30th June31st July
Q21st July to 30th Septemeber31st October
Q31st October to 31st December31st January
Q41st January to 31st March31st May

When TDS return is not filed on or before the due date, then under section 234E taxpayer will have to pay fine of Rs. 200 per day until the return is filed. Provided that the fine amount shall not exceed the amount of TDS taxpayer needs to pay.


Let’s take an example to gain more understanding: 
Mr. A who is an employer forgot to file an e-TDS Return for TDS of Rs. 8,500 on 15th July. And he paid the same on 21st December. Hence, Late filing fees will be equal to Rs. 31,800 (159 Days* Rs. 200) Or Rs. 8,500 whichever is less.