Levy of late filing fee u/s 234E - Late filing of TDS return - ...

Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015.

September 4, 2020

Case Laws Income Tax AT

Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. - AT

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Levy of late filing fee u/s 234E - Late filing of TDS return - ...

Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015.

September 4, 2020

Case Laws Income Tax AT

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