Sec. 234E fees levied for delay in filing of TDS/TCS statements is not applicable retrospectively: ITAT

INCOME TAX : Delay in filing TDS statement upto 1-6-2015 would not attract fee under section 234E as amendment to section 200A, enabling Assessing Officer to make adjustment on account of late filing fee while processing TDS return under section 200A, brought with effect from 1-6-2015 is prospective in natureINCOME TAX : Delay in filing TDS statement upto 1-6-2015 would not attract fee under section 234E as amendment to section 200A, enabling Assessing Officer to make adjustment on account of late filing fee while processing TDS return under section 200A, brought with effect from 1-6-2015 is prospective in naturewww.taxmann.com Latest Case LawsRead More

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