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Filing fee u/s 234e .

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 September 2018 Is late filing fee of TDS u/s 234E is allowable expenditure under Income tax? If Yes , please provide supporting notification .Will it fall under the definition of penalty ? Thanking you in advance.
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
24 September 2018 No 234E late fee is disallowed u/s 37(1)

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