17 February 2016
w.e.f. 1-6-2015 as per Sec. 200A income tax department can levy late fee U/s 234E @ Rs. 200/- per day on delayed filing of TDS return, and same cannot be avoided.
17 February 2016
as per some case laws if any return filed before 1.6.2015 the provision not apply as such when the return was filed the provision was not exists how can department levy penalty on such returns. is there any different views