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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Late fee charged u/s 234E - the appellant having deducted the ...

Case Laws     Income Tax

December 28, 2022

Late fee charged u/s 234E - the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. - AT

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