What to do on receipt of demand notice u/s 234E Late Filing?

The default amount will have to be deposited through challan no. 281 in column provided specifically for paying penalty u/s 234E. Download conso file from TRACES for filing correction and tag the paid challan without adding any deductee records. While filing correction, fill up the Penalty paid amount  in 'Fee' column

in challan detail. Issue/Demand can only be closed by filing the revised return, so better it would be if you are filing the return late pay the penalty keeping in view the no. of days delay and providing the requisite information in the original return itself of late payment penalty to avoid revisions.There is no need to send any communication to TDSCPC separately.
The "column" number for quoting of penalty  form wise is as under:

Form Type	Fee Column
24Q	305
26Q	404
27Q	706
27EQ	656