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Income Tax - Highlights / Catch Notes

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Levy of fees u/s 234E - when the amendment made u/s 200A which ...

Income Tax

August 13, 2019

Levy of fees u/s 234E - when the amendment made u/s 200A which has come into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee u/s 234E could be made for the TDS deducted for the respective assessment year prior to 1st June, 2015

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