ITAT: If TDS Statement filed on Time Contains Technical Errors, No Late Fee Can be Charged - 11.05.2022

Income Tax Appellate Tribunal, Ahmedabad has held that a late fee under section 234E of the Income Tax Act of 1961 cannot be imposed if a statement is filed on time but contains technical faults.

Tags : Income Tax Appellate Tribunal section 234E Income Tax Act

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