Levy fee u/s 234E - processing the TDS statement - Intimation ...

Section 234E: No Fees for Late TDS Filing Before June 1, 2015, Due to Lack of Enabling Provision.

November 3, 2020

Case Laws Income Tax AT

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute prior to 01.06.2015, however, in absence of any enabling provision, no fee under section 234E of the Act can be levied for late filing of TDS statement for any period prior to 01.06.2015. - AT

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Levy fee u/s 234E - processing the TDS statement - Intimation ...

Section 234E: No Fees for Late TDS Filing Before June 1, 2015, Due to Lack of Enabling Provision.

November 3, 2020

Case Laws Income Tax AT

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