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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

The late filing of the TDS return/statements is regularized upon ...


Late TDS Returns? Pay a Fee u/s 234E to Regularize Submission After the Deadline.

November 13, 2017

Case Laws     Income Tax     AT

The late filing of the TDS return/statements is regularized upon payment of the fee as set out in section 234E. This is nothing but a privilege and a special service to the deductor allowing him to file the TDS return/statements beyond the time prescribed by the Act and/or the Rules - AT

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