Levy late filing fees u/s 234E - Delay in filing the TDS returns ...

Case Laws Income Tax

February 9, 2024

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started from 01.06.2015 and did not extend to periods before that date. Therefore, the fees imposed on the Assessee for late filing of TDS returns prior to 01.06.2015 were invalid.

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Levy late filing fees u/s 234E - Delay in filing the TDS returns ...

Case Laws Income Tax

February 9, 2024

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