Late fee levied u/s 234E - delay in furnishing the tax deducted ...

Income Tax

March 11, 2021

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the present years under consideration, interest u/s 234B is not leviable for asst. year 2013-14 & 2014-15. However for asst. year 2015-16 the amended provisions would be applicable. In respect of asst. year 2015-16, no interest would be chargeable for the first quarter. - AT

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Late fee levied u/s 234E - delay in furnishing the tax deducted ...

Income Tax

March 11, 2021

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