https://www.taxtmi.com/highlights?id=23342 Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could be effected - as the law stood, prior to 1st June 2015, there was no enabling provision u/s 200A for raising a demand in respect of levy of fees under section 234E. - AT en-us Mon, 15 Jun 2015 12:47:53 +0530 Mon, 15 Jun 2015 12:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23342 Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could be effected - as the law stood, prior to 1st June 2015, there was no enabling provision u/s 200A for raising a demand in respect of levy of fees under section 234E. - AT Highlights Income Tax Mon, 15 Jun 2015 12:47:53 +0530 https://www.taxtmi.com/highlights?id=23342