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Income Tax - Highlights / Catch Notes

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Levy of late filing fees u/s 234E - TDS returns - adjustment in ...


Late Filing Fees u/s 234E for TDS Returns Exceed Adjustment Scope of Section 200A.

September 19, 2018

Case Laws     Income Tax     AT

Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A.

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