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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Late Filing Fee U/S 234E - default in submitting the TDS ...


AO Oversteps by Imposing Late Filing Fee u/s 234E for TDS Statement Delays During Section 200A Adjustments.

November 11, 2016

Case Laws     Income Tax     AT

Late Filing Fee U/S 234E - default in submitting the TDS statements in time - AO has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. - AT

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