Levy of fees u/s 234E - when the amendment made u/s 200A which ...

Case Laws Income Tax

August 13, 2019

Levy of fees u/s 234E - when the amendment made u/s 200A which has come into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee u/s 234E could be made for the TDS deducted for the respective assessment year prior to 1st June, 2015

View Source

← Previous Next →

Levy of fees u/s 234E - when the amendment made u/s 200A which ...

Case Laws Income Tax

August 13, 2019

You may also like:

Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could...

Levy of late fee u/s 234E - delay in delivering the quarterly TDS statement as well as TDS return - Once the amendment is held to be prospective, the AO gets the...

Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought...

Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted

Levy u/s 234E - intimation u/s 200A - as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees...

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is...

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

Charging of late filing fees levied u/s 234E by passing the order u/s 200A - the amendment to section 200A(1) is prospective in nature and therefore the AO, while...

Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is...

Levy of fees u/s 234E - The ITAT held that, no fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement...

Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order...

Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of...

Quick Updates: