Charging of late filing fees levied u/s 234E by passing the ...

Amendment to Section 200A(1) is prospective; AO can't impose late fees for TDS filed before June 1, 2015.

January 8, 2018

Case Laws Income Tax AT

Charging of late filing fees levied u/s 234E by passing the order u/s 200A - the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. - AT

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Charging of late filing fees levied u/s 234E by passing the ...

Amendment to Section 200A(1) is prospective; AO can't impose late fees for TDS filed before June 1, 2015.

January 8, 2018

Case Laws Income Tax AT

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