This is Govt office. We had submittedTDS Return of F Y 13-14 on 15 .01.16 . After that Income tax department sent notice regarding late fees u/s 234E. So I have questions that such late fees is mandetory & must be paid?. Any other option of waiver . Kindly also clarify 234 E section & .1.06.15 date

Reply: Under section 234E, where a person fails to deliver or cause to be delivered a statement within the time prescribed under section 200(3) or section 206C(3), he shall be liable to pay,by way of fee, a sum of two hundred rupees for every day during which the failure continues subject to amount of TDS. There is no provision of waiver of late fee.