Late fees 234e

This query is : Resolved

Saurabh Toshniwal (Querist)
Follow

03 April 2015 assessee had deposited tds of rs 10000 under section 194H for mar 15 on 31/3/15 and also wrongly paid same amt ie rs 10000 as late filing fees under section 234E. now can assessee claim refund of that amount paid under section 234E ie rs 10000 or is there any procedure for adjusting this amount against tds under any other section & in account of any other assessee.

CA. SHIVA SHANKARA R. SHETTY

CA. SHIVA SHANKARA R. SHETTY (Expert)
Follow

03 April 2015 You cannot adjust this amount against tds under any other section.

First, you should have to change the section. Therefore, you have to visit TDS circle of your jurisdiction. File a written request along with Indemnity Bond on Rs. 100/- stamp paper to the concerned TDS ward inspector.