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Requirement of TDS - Levy of late filing fee on account of delay ...


Reconsideration of Late Filing Fee u/s 234E for Delayed TDS Returns by Gujarat Government.

March 31, 2023

Case Laws     Income Tax     AT

Requirement of TDS - Levy of late filing fee on account of delay in filing of TDS statements u/s. 234E - it is unclear to us as to how the assessee is under an obligation to file TDS return in respect of taxes deducted at source by the Government of Gujarat, specially when the remuneration to the public prosecutors have been given directly by the Gujarat State in their bank accounts - matter restored back - AT

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