Section 234E late fee levy for TDS statements processed u/s 200A ...

Tax deducted at source (TDS) statements processed wrongly, penalty quashed for years before law change.

Case Laws Income Tax

October 30, 2024

Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable.

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Section 234E late fee levy for TDS statements processed u/s 200A ...

Tax deducted at source (TDS) statements processed wrongly, penalty quashed for years before law change.

Case Laws Income Tax

October 30, 2024

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