Applicability of tds late filing

This query is : Resolved 

25 February 2014 Sir,
one of our client received Notice u/s 234e Interest like Per day Rs.200 for filing the TDS return Belatedly ..is he liable to pay the TDS interest.is there any act is applicable lik this pls clarify .....

26 February 2014 pls any one clarify..


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