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    <title>Section 234E - Fee for default in furnishing quarterly statement of TDS/ TCS</title>
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    <description>A mandatory daily late filing fee applies where quarterly TDS/TCS statements are not furnished, subject to a cap equal to the tax deductible or collectible shown in the return, and must be paid before filing; separate penalty provisions and administrative mechanisms including compounding and ex post extensions may also be relevant.</description>
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      <description>A mandatory daily late filing fee applies where quarterly TDS/TCS statements are not furnished, subject to a cap equal to the tax deductible or collectible shown in the return, and must be paid before filing; separate penalty provisions and administrative mechanisms including compounding and ex post extensions may also be relevant.</description>
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