Tds on salary return f.y 2008-09

CA Raj Doshi (Practising CA) (8924 Points)

30 January 2019  

Deductor has paid the TDS of Rs.140000 however has missed to file the TDS on salary return in Form 24Q for Quarter 4 for FY. 2008-09. What will be the late fee applicable ? Whether officer can levy and recover late fee even if late fee u/s 234E was applicable only for 01.06.2015 ? Please revert at the earliest.