Sec 234e on late filing of 26qb


(Querist)
11 February 2019
Agreement registered in Sep 18 however TDS not deducted yet on under construction property...will deduct pay and file 26qb in Feb 19..
Query :whether late filing fee u/s 234E is applicable???as TDS itself is being deducted in Feb 19 and will be paid with applicable interest...please advise...



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