TDS/TCS · Date-based estimate
TDS interest & late fee
One TDS item for interest, plus one statement for the filing fee. Enter the correct statutory or extended due dates.
EXAMPLE
The working, explained.
| Component | Basis | Period | Working |
|---|---|---|---|
| Deduction delay | ₹10,000.00 | 2 month(s) / part | 1% per month |
| Deposit delay | ₹10,000.00 | 3 month(s) / part | 1.5% per month |
| Statement filing | ₹50,000.00 | 10 day(s) | ₹200/day, capped at statement TDS |
What this result includes
One TDS item and one statement. If a deposit is late, interest runs from the deduction date, not merely from the deposit due date. Calendar-month parts count separately.
Statement TDS is a separate input: the statement fee cap must not be limited to a single transaction where the statement contains other deductions. Apply that fee only once per statement.
The interest base drops the fraction of ₹100. Figures are a preliminary working before payable rounding and TRACES reconciliation; penalties, payee-tax relief and expense disallowance are excluded.
OFFICIAL REFERENCES
Check the source.
Reference review: 15 September 2026. Apply the provisions for your period and facts; notifications and portal requirements can change.