Imposition of late filing fee u/s 234E - late filing of TDS ...

No Penalty for Late TDS Returns Filed Before Section 200A(1) Amendment; Changes Apply Only Prospectively.

May 29, 2018

Case Laws Income Tax AT

Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - no penalty.

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Imposition of late filing fee u/s 234E - late filing of TDS ...

No Penalty for Late TDS Returns Filed Before Section 200A(1) Amendment; Changes Apply Only Prospectively.

May 29, 2018

Case Laws Income Tax AT

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