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Income Tax - Highlights / Catch Notes

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Late fee levied u/s.234E - As far as other returns filed by the ...

Case Laws     Income Tax

August 13, 2022

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before 01.06.2015 and thus, the Assessing Officer cannot levy late fees u/s.234E of the Act and thus, late fees filed for the AY 2014-15 except Form 26Q for 3rd quarter, is deleted. - AT

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