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Income Tax - Highlights / Catch Notes

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Charging of late fee u/s 234E while processing the return u/s ...


Late Fee u/s 234E Cannot Be Imposed During Return Processing u/s 200A of Income Tax Act.

January 25, 2016

Case Laws     Income Tax     AT

Charging of late fee u/s 234E while processing the return u/s 200A - While processing the return u/s 200A of the Act, the ld.AO cannot impose levy of fees under section 234E - AT

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