Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    Portfolio Managers Given Extended Timeline of 15...     TaxTMI    Inherited Agricultural Land: LTCG Calculation with...     TaxTMI    Voluntary Duty Deposit Under Advance Authorization...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Time-Barred GST Demand Quashed: Three-Year...     TaxTMI    CBDT Expands Safe Harbour Rules: Lithium Ion...     TaxTMI    Tax Assessment Order Invalidated for Missing...     TaxTMI    Petitioner Wins Refund Claim for Unutilized Input...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Levy of fees under section 234E - Fee for default in furnishing ...


Fees for Late TDS Returns Filing u/s 234E Removed for Defaults before June 1, 2015.

January 5, 2016

Case Laws     Income Tax     AT

Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT

View Source

 

← Previous Next →

 

You may also like:

  1. The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

  2. The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective...

  3. Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

  4. Late filing fees u/s 234E - intimation u/s 200A - TDS return for the 1st quarter for the financial year 2014-15 was filed on 25. 08.2015, which was due on 15. 07.2014 -...

  5. Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer...

  6. Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

  7. Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

  8. Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate...

  9. Charging of fee u/s 234E - in intimation u/s 200A for the default in furnishing e-TDS statement for the period prior to 1st June, 2015 - in all these cases, the TDS...

  10. Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted

  11. Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

  12. Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute...

  13. Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015....

  14. Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

  15. Levy of fees under section 234E - Late filing of TDS return - No dispute that the provisions accepting levy of late filing fees under section 234E have indeed been...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Individual Seeks Guidance on Filing GST Refund for Pre-Deposit; System...
F: Businesses with Multiple Locations Under Same GST Number Can Use Singl...
H: Customs Duty Rates Under India-UAE CEPA to Change from April 2025 Thro...
H: Karnataka Urban Water Supply Drainage Board receives tax exemption und...
H: Income-tax Rules Amended: Form 3CD Gets Major Overhaul with New Report...
H: Government Amends India-Mauritius CECPA Tariff Structure with New Duty...
H: SEBI Amends REIT Regulations: Relaxed Lock-in Rules for Sponsors and N...
F: CENVAT Credit Allowed Between Units Under Same PAN Despite Separate Re...
F: Restaurants Delivering Through Swiggy Eligible for GST Composition Sch...
F: Consultancy Firm Seeks Input Tax Credit for Overseas Deal; Eligibility...
F: Clarification on GST Summary Demand Orders Issued by Different Officer...
A: India's Global Impact: Economic Power, Diplomatic Ties, and Strategic ...
A: Supreme Court Rules Unlisted Claims in Resolution Plans Extinguished, ...
A: LLPs Must File Form 8 by October 30, Form 11 by May 30 to Avoid Penalt...
A: Fake Invoices in GST: Understanding Illegality, Economic Impact, and L...
A: Guide to Recycling Metal Cans, Perfume Bottles, and Packaging Material...
A: Trade Wars Escalate: Tariffs Disrupt Global Supply Chains, Raise Price...
A: Hedge Funds: High Returns, High Risk, Complex Strategies. Evolving wit...
A: CAPEXIL: Boosting India's Chemical Exports Since 1958 with RODTEP MAI ...
A: AEPC Boosts Indian Apparel Exports with Market Research, Trade Fairs, ...
A: Investor Education and Protection Fund Authority Rules 2018: Ensuring ...
A: Understanding Inverted Duty Structure: When Input GST Exceeds Output G...
A: Navigating Valuation Rules for Importing Services: GST, Customs, and I...
H: GST Assessment Order Set Aside for Lacking Document Identification Num...
H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...
H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...
H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...
H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...
H: Tribunal Excludes Three IT Giants as Comparables for Transfer Pricing ...
H: Tribunal Excludes Non-Comparable Companies in Transfer Pricing Case an...