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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Levy of late fee u/s 234E - late filing of quarterly electronic ...

Case Laws     Income Tax

December 14, 2019

Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to 01/06/2015 would not be sustainable in the eyes of law.

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