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 ?

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


CCI Pro

Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details