Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015.

Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015. https://www.taxtmi.com/highlights?id=54617 Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. - AT en-us Fri, 04 Sep 2020 18:16:28 +0530 Fri, 04 Sep 2020 18:16:28 +0530 TaxTMI RSS Generator Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015. https://www.taxtmi.com/highlights?id=54617 Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. - AT Highlights Income Tax Fri, 04 Sep 2020 18:16:28 +0530 https://www.taxtmi.com/highlights?id=54617