Late filing fee u/s 234E - The late fee has been charged by the ...

Case Laws Income Tax

August 27, 2019

Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a perusal of bare provisions of Section 200A show that prior to 01.06.2015, it did not empower the AO to levy the fee u/s 234E while processing the statement of TDS - levy not chargeable at the relevant point of time

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Late filing fee u/s 234E - The late fee has been charged by the ...

Case Laws Income Tax

August 27, 2019

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