Late filing fee u/s 234E is a statutory provision and it cannot be waived. Therefore, deductors are advised to file TDS statements in time to avoid it.
The contents of this website should not be construed as an exhaustive statement of law. In case of doubt,
reference should always be made to the relevant provisions of the Direct Tax Laws and Rules and where necessary,
notifications issued from time to time. Content provided by Income Tax Department, Mumbai. For any
clarification regarding content, please contact the PRO, Income Tax Department, Mumbai.