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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Levy of fees u/s 234E - Section 200A, which deals with the ...


Section 200A did not allow TDS return adjustments for Section 234E fees until changes by the Finance Act, 2015.

October 6, 2018

Case Laws     Income Tax     AT

Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.2015.

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