Late fee u/s 234E etds returns

This query is : Resolved 

19 December 2024 Since which date Late fee u/s 234E for late filing of etds returns is applicable ?
Is there any circular to that effect ?

19 December 2024 The late fee under Section 234E for the late filing of e-TDS returns was introduced by the Finance Act, 2012.
Section 234E was inserted with effect from 1st July 2012.
One may refer to Circular 01/2013 issued by the CBDT for further clarifications on various TDS-related matters, including filing deadlines and late fees.


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