17 April 2014
I am Just wanna to know that if an assessee filed E-TDS Statement after Due Date without payment of Interest u/s 234E...& thenafter if an Assessee got an notice from IT Department for initiation of Interest u/s 234E...On that case whether an Assessee is Liable to pay Interest u/s 234E? However Tin-NSDL center accept the TDS Statement without Interest u/s 234E.... Whether Notice u/s 234E can be issued by Dept., as same E-TDS Statement is already filed by an Assessee though after due date...???
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