FY 2025–26 / AY 2026–27
TDS late fee & interest
Estimate deduction interest, deposit interest and filing fees.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Deduction delay: 1% per month/part. Late deposit: 1.5% per month/part from deduction. Statement delay: ₹200/day capped at TDS.
What you need to enter
- TDS amount
- Date tax was deductible
- Actual deduction date
- Statutory deposit due date
- Actual deposit date
- Statement due date
- Statement filing date
Assumptions and limitations
FY 2025–26. Calendar months or parts are counted inclusively. Interest base is rounded down to ₹100 under Rule 119A; the statement fee cap uses the actual TDS amount. Enter the applicable statutory due dates. Excludes separate penalties, notices and special extensions.
Interest uses the tax base rounded down to ₹100. Due dates must reflect the actual deductor, transaction and extensions. Payment and filing can have different dates. This is one amount/one deduction event; split multiple events and review any relief or notice separately.