TDS - REVISED RETURN - LATE FEE

This query is : Resolved

ashok (Querist)
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02 November 2019 I paid TDS Rs.50/- and filed original TDS return in time. Then i paid TDS Rs.85000/- and revised return the return and now getting order and levied 'Late Filing Levy' of Rs.25000/- in notice under head late fee u/s 234E. my question is there any provisions to levy such late fee u/s 234E for revised return?

rashmikanta nayak

rashmikanta nayak (Expert)
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03 November 2019 Dear Ashok jee,
Whether you have filed for Rs.85000 in original return ? if u filed lesser amount in original return & subsequently revised it to Rs.85000/-,
then income tax will charge late fee under 234 b for rs. 200 per day from the date of original return till the date of revison.
thanks ,
Rashmikanta