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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Applicability of Section 234E r.w.s. 204 - late filing fees - ...


Late Filing Fee Deleted: Section 194IA Not Applicable for TDS on Property Transfer Below Rs. 50 Lakhs.

February 24, 2020

Case Laws     Income Tax     AT

Applicability of Section 234E r.w.s. 204 - late filing fees - TDS u/s 194IA - transfer of immovable property - since the consideration paid to any transferor is less than ₹ 50 Lakhs, the provisions of Section 194IA would not apply - Late fee to that extended deleted - AT

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