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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Constitutional validity of Section 234E - late filing of the TDS ...


Section 234E on Late TDS Filing: Constitutional Validity Upheld, Affected Parties Can Seek High Court Recourse via Article 226.

January 23, 2017

Case Laws     Income Tax     HC

Constitutional validity of Section 234E - late filing of the TDS returns - Period from 2012 to 2015 and post 2015 - provision is not onerous even in the absence of a right of appeal as it is always open for the aggrieved person to approach the High Court under Article 226 of the Constitution of India - HC

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