Levy of fees u/s 234E - Late filing of TDS return - AO is not ...
AO Cannot Impose Fees for Late TDS Returns u/s 234E for Defaults Before June 1, 2015, via Section 200A.
October 4, 2016
Case Laws Income Tax AT
Levy of fees u/s 234E - Late filing of TDS return - AO is not empowered to charge the fees u/s 234E by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 - AT
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