122 results for “TDS”+ Section 246A(1)(c)clear
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In the result, all the appeals filed by the assessees are allowed
Bench: Shri B.M. Biyani & Shri Paresh M. Joshi
c). Hon'ble High Court has held that section 200A of the Act is a machinery provision providing mechanism for processing a statement of IDS and for making adjustments whereas section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements. W.e.f 1-6- 2015 the provision of section 200A specifically provides