Tds default u/s 234e for late filing levy

TDS 613 views 1 replies

IS THERE ANY SUPREME COURT DECISION FOR NOT PAYING THE LATE FILING LEVY FOR TDS RETURN FILED LATE?

Replies (1)
ITAT,Pune has given the judgement in appeal filed by several assessees regarding levy of fees u/s 234E where ITAT has taken the view that fees u/s 234E could not be levied for tds return filed before 01/06/2015 as the section 200A(1)(c) was amended vide finance act,2015.


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