Failure to File TDS/TCS Prior to Amendment of S. 200A of Income Tax Act shall not subject to Late Fee: ITAT [Read Order]

By Aparna. M - On June 27, 2023 2:38 pm - 2 mins read

File TDS - TDS - TCS - Amendment of S 200A of Income Tax Act - Amendment - Income Tax Act - Income Tax - Late Fee - ITAT - Tax - Taxscan

The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the imposition of late fees under section 234E of the Income Tax Act of 1961 should not apply to cases where the filing of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) returns was not done prior to the…

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