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Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of...

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement 26QB), the seller could not get credit of TDS and later, on the advise of Revenue authorities again the buyer (the assessee) paid the TDS again amount along-with interest for late deposit. - Once the assessee has initially deposited TDS and furnished Statement in Form 26QB within time, but committed a technical error while depositi..... .....

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