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Income Tax - Highlights / Catch Notes

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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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