1) Non-Filing of the Return’s:
a. Last fee of Rs.100 per day per Act
b. Maximum late fee would be Rs.5000 per month
2) Late payment of Tax Deducted
a. Interest to be paid @18% per annum
3) Deducted but Not paid: Deposited can be assed under sec 73 and 74 of the act for the penal provisions on evasion of taxes.