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Income Tax - Highlights / Catch Notes

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Late filing fee u/s 234E - Fee for default in furnishing ...

Case Laws     Income Tax

June 3, 2022

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. - HC

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