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Section 234E - Fee for default in furnishing statements - Income-tax Act, 1961

Income-tax Act, 1961

G.-Levy of fee in certain cases Fee for default in furnishing statements. 1 234E.(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during w ....... - .......


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