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Income Tax - Highlights / Catch Notes

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Imposition of late filing fee u/s 234E - late filing of TDS ...

Income Tax

May 29, 2018

Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - no penalty.

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