Revise tds return 234e fee should be levy or not

This query is : Resolved 

20 May 2015 I have file TDS return on time but now TDS return revise. Pls tell me fee should be levy on revise late filling tds return ?

20 May 2015 no. 234E is not applicable in this case...

20 May 2015 sir pls tell me the section, clause or notification, rule or any case law.

31 May 2015 Sec 234 E is applicable only if the original return is filed late. There is no time limit for filing the revised return.


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