The CBDT has addressed a letter dated 2nd August 2016 in which it has stated that it is examining the desirability and expediency of prescribing the situation and circumstances under which the fee levied under section 234E of the Act may cause genuine hardship to the taxpayers so as to prescribe guidelines for waiver of such fees under section 119(2)(a) of the Act. The CBDT has directed the Principal Commissioners of Income-tax to forward suggestions and recommendations in this behalf.
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