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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Charging of late filing fees levied u/s 234E by passing the ...

Income Tax

January 8, 2018

Charging of late filing fees levied u/s 234E by passing the order u/s 200A - 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 under section 234E of the Act. - AT

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