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This query is : Resolved 

01 January 2014 Dear all

Is Payment of Late fee levied U/s 234E is Mandtory?. Is there any provisions to Scip the paymeant of late fee

What if the levied late fee not paid by the govt Deductor ? Whether drawing officer him self responcible or the department is responcible ?
Kindly let me know
Somebody is saying that no section empoweers the assessing officer to collect the fee levied u/s 234E. is it Correct


01 January 2014 it is mandatory in nature and cannot be waived.



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