Section 234e (levy of fee)


This query is : Resolved 

Avatar

Guest

Profile Image
Guest (Querist)
04 January 2014 Dear Experts,

I received notice for late filing of TDS return thereby levying fee u/s 234E which as per law is statutory levy and cannot be waived. I want to know your views whether this fee is justified ?

@VaibhavJ (Expert)
04 January 2014 Hi

Yes, this is justified.

Pl refer: https://blog.tdsman.com/2013/06/levy-us-234e-of-the-income-tax-act-1961-is-a-statutory-levy-and-cannot-be-waived/

Thanks

04 January 2014 As of no there is no chance for waiver it is payable..
..
refer below for more
.
.
https://www.caclubindia.com/experts/regarding-payment-of-tds-under-section-234e-1516314.asp#.UsgVF_QW11Y

15 January 2014 The constitutional validity of 234E has been challanged in the kerala high court in case of
.
.
Narath mapila LP school vs UOI
.
.
and vide interim order dated 18.12.2013 the high court has admitted the petition and granted a stay of proceedings for a period of 2 months


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details