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    October 8, 2025 Circulars Customs
    System auto-approves incentive bank account and IFSC registrations when identical IEC-bank-IFSC combo already approved, speeding processing
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    Income Tax

    Section 234E late fee levy for TDS statements processed u/s 200A...

    Tax deducted at source (TDS) statements processed wrongly, penalty quashed for years before law change.

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    Income TaxOctober 30, 2024Case LawsHC

    Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable.

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