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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Levy of fee u/s 234E - the related TDS statement was filed on ...


Fee Imposed u/s 234E for TDS Statement Filed in 2014 Is Now Unrectifiable Due to Missed Deadline.

February 5, 2018

Case Laws     Income Tax     AT

Levy of fee u/s 234E - the related TDS statement was filed on 14th October, 2014, such a levy could only have been made at best within 15th October, 2015. That time has already elapsed and the defect is thus not curable even at this stage. - AT

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