Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    Legal Proceedings Against Deceased Person...     TaxTMI    Ex Parte Tax Assessment Invalidated: Procedural...     TaxTMI    GST Appellate Tribunal Procedure Rules 2025...     TaxTMI    Customs Transshipment Regulations Updated: No More...     TaxTMI    Luxury Goods Over 10 Lakh Now Subject to 1% Tax...     TaxTMI    Customs Eases Air Cargo Logistics with New...     TaxTMI    Government Achieves Direct Tax Collection Target,...     TaxTMI    SEBI Revamps REIT Regulations: Stronger Governance,...     TaxTMI    Customs Circular Cuts Red Tape: Free ULD Movement,...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Late filing fee u/s 234E - if the TDS statements which have been ...


Section 234E: No Late Filing Fee for TDS Statements Submitted Before June 1, 2015.

August 26, 2019

Case Laws     Income Tax     AT

Late filing fee u/s 234E - if the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E

View Source

 

← Previous Next →

 

You may also like:

  1. Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute...

  2. Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

  3. Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

  4. The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

  5. Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer...

  6. The pre-amended Section 200A of the Income Tax Act did not permit processing of TDS statements for default in payment of late fee u/s 234E. Hence, late fee charged for...

  7. Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a...

  8. Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT

  9. Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

  10. Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

  11. Levy of fees under section 234E - Late filing of TDS return - No dispute that the provisions accepting levy of late filing fees under section 234E have indeed been...

  12. Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

  13. Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

  14. Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate...

  15. Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Taxpayer Must Correctly Report Export Sales as Zero-Rated, Amend GSTR-...
F: Taxpayers Can Challenge GST Rectification Orders Affecting Original As...
A: GST Appeals: Key Filing Guidelines for Taxpayers Navigating Tribunal P...
A: LLP Corrects Annual Return Filing Errors: Identify, Revise, Submit, an...
A: Comprehensive Guide: Protecting Intellectual Property Rights Through S...
A: Navigating India's Trademark Registration: 7 Essential Steps from Sear...
A: Legal Shield for Regional Products: Geographical Indication Protects U...
A: Inventors Gain Exclusive Rights: Patent Protection Ensures Innovation ...
A: Customs Act Empowers Businesses to Strategically Re-Export Goods with ...
A: Importers and Exporters: Navigate Customs Duty Refunds Under Section 2...
A: Imported Goods Can Stay in Approved Warehouses for Two Years, Subject ...
A: Government Controls Trade Flow: Notified vs. Specified Goods Define Im...
H: Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mand...
H: GST Recovery Order Invalidated Due to Violation of Natural Justice Pri...
H: Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval,...
H: Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Man...
H: Property Dispute Resolution: Income Tax Act Sections 269-UN and 293 Do...
H: Reassessment Notice Invalidated: Statutory Time Limit Breach Renders T...
H: Property Title Clearance Costs Deemed Integral to Asset Transfer Under...
H: Cash Deposits During Demonetization: Systematic Accounting Records Shi...
H: Cash Donation to Charitable Organization Validated Under Section 80G, ...
H: Valuation Method Upheld: DCF Approach Valid, Share Premium Addition Re...
H: Comprehensive Assessment Stands: Revision Petition Dismissed When Orig...
H: Securitisation Trust Wins Tax Dispute: Excess Interest Spread Payment ...
H: Wind Turbine Generator Compensation Deemed Capital Receipt, Not Taxabl...
H: Tribunal Orders Detailed Verification of Loan and Deposit Investments,...
H: ITAT Strikes Down Tax Reassessment Order Under Section 263 Due to Proc...
F: GST Input Service Distributor Cannot Claim Tax Credit on Internal Good...
A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...
A: Navigating 80G(5) Registration: Critical Compliance Steps for Non-Prof...