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Sunday 26 July 2015

The Mumbai High Court in Rashmikant Kundalia vs. UOI holding the constitutionally valid the levy of fee u/s 234E has held that the late filing of TDS returns by the deductor causes inconvenience to everyone and s. 234E levies a fee to regularize the said late filing. The fee is not in the guise of a tax nor is it onerous - [2015-ITRV-HC-MUM-114]


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