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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Levy of fee u/s 234E for late filing of quarterly e-TDS returns ...

Income Tax

February 20, 2017

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015. Therefore, fee payable u/s 234E, cannot be levied while processing TDS statements u/s 200A - AT

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