Levy of late filing fee u/s 234E - Late filing of TDS return - ...

Amendment to Section 200A(1): Late Filing Fees u/s 234E are Prospective, Not Applicable Before June 1, 2015.

November 13, 2017

Case Laws Income Tax AT

Levy of late filing fee u/s 234E - Late filing of TDS return - the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015, was not empowered to charge fees - AT

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Levy of late filing fee u/s 234E - Late filing of TDS return - ...

Amendment to Section 200A(1): Late Filing Fees u/s 234E are Prospective, Not Applicable Before June 1, 2015.

November 13, 2017

Case Laws Income Tax AT

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