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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Levy of late filing fees u/s.234E - assessee filed the TDS ...

Case Laws     Income Tax

May 2, 2020

Levy of late filing fees u/s.234E - assessee filed the TDS return for the respective quarters belatedly - Only the assessee did not comply the provisions of Section 234E of the Act, therefore, the CPC(TDS) has raised the demand against the assessee. The issue before us relates to prior to the amendment in Section 234E - Demand set aside.

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