High Court Rules Section 234E Late Fees for TDS Returns Unenforceable Before June 1, 2015 Due to Lack of Authority.

High Court Rules Section 234E Late Fees for TDS Returns Unenforceable Before June 1, 2015 Due to Lack of Authority. https://www.taxtmi.com/highlights?id=62126 Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained.- HC en-us Thu, 24 Feb 2022 11:28:47 +0530 Thu, 24 Feb 2022 11:28:47 +0530 TaxTMI RSS Generator High Court Rules Section 234E Late Fees for TDS Returns Unenforceable Before June 1, 2015 Due to Lack of Authority. https://www.taxtmi.com/highlights?id=62126 Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained.- HC Highlights Income Tax Thu, 24 Feb 2022 11:28:47 +0530 https://www.taxtmi.com/highlights?id=62126