Section 234E: Act Promptly on Late Fees for TDS Returns; Delays in Appeals May Not Be Excused.

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....Late fees u/s 234E - Condonation of delay in filing appeal - When TDS returns/statements have been filed by assessee for each quarter online and orders have been served upon assessee online for payment of the late fees, then the assessee is required to take steps within the reasonable period as per law.....