Levy of fee u/s 234E - TDS return default - Even in absence of ...

Section 234E Fees for TDS Defaults Valid Pre-June 2015; Authority Clarified in Section 200A Amendment.

July 14, 2017

Case Laws Income Tax HC

Levy of fee u/s 234E - TDS return default - Even in absence of such provision, as noted, it was always open for the Revenue to charge the fee in terms of section 234E of the Act. By amendment, this adjustment was brought within the fold of section 200A of the Act. Upon introduction of the recasted clause (c), this situation also would be obviated. Even prior to 01.06.2015, it was always open for the Revenue to calculate fee in terms of section 234E - HC

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Levy of fee u/s 234E - TDS return default - Even in absence of ...

Section 234E Fees for TDS Defaults Valid Pre-June 2015; Authority Clarified in Section 200A Amendment.

July 14, 2017

Case Laws Income Tax HC

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