Levy of fees for delay in filing the TDS return U/s 234E - ...

Section 234E: Late TDS Return Fee is a Fixed Charge, Not Punitive, for Additional Tax Department Services.

May 1, 2017

Case Laws Income Tax AT

Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service which the Department has to provide due to the late filing of the TDS statements. - AT

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Levy of fees for delay in filing the TDS return U/s 234E - ...

Section 234E: Late TDS Return Fee is a Fixed Charge, Not Punitive, for Additional Tax Department Services.

May 1, 2017

Case Laws Income Tax AT

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