39 results for “TDS”+ Section 200A(2)clear
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In the result, the ground of appeal is partly allowed
200A by ACIT-TDS levying late filing fees under section 234E of the Act. The Assessing officer was thus well within his jurisdiction to levy fees under section 234E of the Act. The contention of the ld AR is that since the TDS statement pertains to the period i.e for the financial year 2012-13(quarter 2