TDS 234e prior to 2014-15


This query is : Resolved 

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This discussion addresses the possibility of appealing a TDS 234e penalty levied for financial years 2012-13 and 2013-14, processed before March 31, 2015. The consensus is that late fees imposed before June 1, 2015, can be waived by the officer. Assessees can file a rectification under Section 154 or an appeal to have the 234e demand cancelled. The user is also seeking an appeal format for this specific waiver.

21 March 2020 Assessee has 234e penalty for fy 2012-13 & 2013-14 which was processed before 31.03.2015.

In processing, department charges 234e late fee.

Can we file an appeal now for waiver of that 234e penalty?

21 March 2020 Late fee levied before 01.06. 2015 can be waived by the officer and the assessee for waiver can file a rectification under Section 154 or appeal can be filed for getting the demand of 234E cancelled.

22 March 2020 If anyone have appeal format for waiver of 234e, then please share the same.
caanant@gmail.com

25 May 2020 https://www.incometaxindia.gov.in/Tutorials/25-%20MCQ%20Late%20filing%20fees%20and%20penalty.pdf


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