Late Fee leviable on Belated filing of TDS Quarterly Returns: ITAT [Read Order]

Fee leviable - filing - TDS - Quarterly Returns - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Vishakhapatnam bench has held that the levy of late fee under section 234E of the Income Tax Act, 1961 is leviable on the belated filing of TDS quarterly returns. The assessee, Superintendent of Jails, has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act….

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