shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor ... clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise
Section 234E in The Income Tax Act, 1961
234E. Fee for default in furnishing statements.
(1) Without prejudice to the provisions of the Act, where ... cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section
clause (c) against any amount paid
under section 200 or section 201 or section
234E and any amount paid otherwise ... filing of statement under subsection (3) of
section 200 or any proviso to subsection (3) of
section 206C . This provision was apparently added
Court held as follows:-
12. On a perusal of sub-section (1) of section 234E , it is clear that a fee is sought ... been inserted under section 246A against the order under sub-section (1) of Section 200A or sub-section (1) of Section 206CB , it was held
assessees that
section 200A , as it stood at the relevant point of time, did not permit levy of fee under
section 234E and, therefore ... clause (c) against any amount paid under section 200 or section 201 or
section 234E and any amount paid otherwise
shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the collector ... clause (b) and clause (c) against any amount paid under section 206C or section 234E and any amount paid otherwise
section 200A in the
Act, the existing provisions of section 200A of the Act does not provide for
determination of fees payable under section 234E ... section (3) to section 200 of the Act, under which the deductor
is to furnish TDS statements. However, as section 234E
when there was enabling provision in section 200A of the
Act for levying late fees under section 234E of the Act, late filing fees levied ... provide for making of demand of such fee
under Section 200A payable under Section 234E . Hence, considering the
aforesaid peculiar facts and circumstances
section 206C, we are referring to it
in passing only because the proviso to sub-section (3) of section 206C
finds mentions in section 234E ... with
sub-section (3) of Section 200 or the proviso to sub-section (3) of
Section 206C .
(4) The provisions of this section shall apply
Section 234E in Finance Act, 2012
234E. Fee for default in furnishing statements. - (1) Without prejudice to the provisions of the Act, where a person ... cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section
