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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Levy of fee u/s 234E - before 01.06.2015, AO could pass a ...


Section 234E Fee for Late Filing: AO's Authority Shifted to Section 200A Post-June 1, 2015 for Adjustments.

July 20, 2015

Case Laws     Income Tax     AT

Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is well within his limit to levy fee u/s 234E even while processing the statement u/s 200A and making adjustment - AT

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