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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