Tag Archives: section 234E

Section 234E of Income Tax Act -Fees for Default in TDS/TCS statements

By | October 18, 2016

 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 »