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Income Tax - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Penalty u/s 234E - late fee for delayed filing of TDS returns - ...

Income Tax

February 24, 2022

Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained.- HC

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