Late Fee Can’t be Levied While Processing TDS Statement: ITAT, Cuttack - 31.08.2018

Income Tax Appellate Tribunal (ITAT), Cuttack has held that the late fee under Section 234E of the Income Tax Act cannot be levied while processing the TDS Statement as it was beyond the scope provided under Section 200A of the Income Tax Act.

Tags : Income Tax TDS

Share :