16 May 2014
Sir, As per Sec. 234E The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. So if I am not file NIL Return or declaration online, then also the fee is leviable.
16 May 2014
No for that no 234E is not applicable. But u can receive notice from department for non filing. So better to intimate them about ur non deduction.