19 February 2014
Dear Sir, If assesses has filed late tds return for Q1 & Q2 of 2013. he did not deposited the late filing fees u/s 234E at the time of upload tds return & later on. Later on, he received a notice u/s 206A of income tax.Such fees can be waive by any way?
24 February 2014
it cannot be waived off. some assessees have filed cases against the constitutional validity of section 234E. if the courts rule in their favor, you might be able to claim relief.