Demanding Fees for TDS Defaults u/s 234E Was Unenforceable Before June 1, 2015, Due to Lack of Provision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could be effected - as the law stood, prior to 1st June 2015, there was no enabling provision u/s 200A for raising a demand in respect of levy of fees under section 234E. - AT....