Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 234E] [Entire Act] Union of India - Subsection Section 234E(2) in The Income Tax Act, 1961 (2)The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.