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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Late filing fee under Section 234E - delay in furnishing the TDS ...


Section 234E Late Fee Not Applicable for TDS Statement Delays Before June 1, 2015; Fee to Be Deleted.

October 8, 2018

Case Laws     Income Tax     AT

Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to 01/06/2015, we are inclined to delete the levy of late fee u/s. 234E of the Act in all the cases.

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