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Section 234e (levy of fee)

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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 ?

04 January 2014 Hi

Yes, this is justified.

Pl refer: http://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


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