Late Fee u/s 234E for TDS Returns Starts from Payment Date, Reducing Delay to 12 Days.

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....Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment of TDS, the quarterly statement cannot be filed and if we compute the delay in this manner, the delay is of 12 days only - AT....