ITAT upheld section 234E late fees for delay in filing TDS return

Reshma Devi Prop. CPC (TDS) (ITAT Amritsar)

ITAT held that appellant having deducted the tax has obligation to file TDS statements within prescribed time limit which she failed to fulfil by filing the statement with delay. Therefore, late fee u/s 234E is justified for delayed period.

It is noted that by Board’s Notificati

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