TMI BlogCharging of late filing fees levied u/s 234E by passing the order u/s 200A - the amendment to section...Charging of late filing fees levied u/s 234E by passing the order u/s 200A - the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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