Income Tax में आया जबरदस्त फैसला I LATE FEES नहीं लगेगी i Technical Error I CA Satbir Singh Download order Click here Whether Late Fees u/s 234E can be levied for delay in filing TDS Return due to Technical Error? Once the assessee has initially deposited TDS and furnished Statement in Form 26QB within time,… Read More »
Fees & Penalty for Delay/ Non filing of TDS Return [As amended by Finance Act, 2019] No filing or Late filing of TDS returns or TDS statement under Income Tax Act shall be liable for 2 penal consequence 1.Fee for late filing U/s 234E and 2. Penalty for late filing or Non filing of TDS… Read More »
Section 234E of Income Tax Act Inserted by the Finance Act, 2012, w.e.f. 1-7-2012. Section 234 prescribe fees for default in furnishing TDS/TCS statements. Section 234E :- Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement… Read More »
Whether so far as period prior to 1st June 2015 is concerned, fees under section 234 E of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’), in respect of defaults in furnishing TDS statements, could be levied in intimation under section 200A of the Act ? HELD ; NO IN THE ITAT… Read More »