https://www.taxtmi.com/caselaws?id=264622 For TDS statements processed under section 200A, fee for late filing under section 234E could not be levied for the period before 1 June 2015, because the pre-amendment scheme allowed only limited adjustments such as arithmetical errors, apparent incorrect claims and interest computation. The later amendment to section 200A, which expressly enabled computation of section 234E fee, showed that no such authority existed earlier. Accordingly, recovery of the fee through intimation under section 200A for the relevant pre-amendment period was not sustainable and was deleted. en-us Thu, 03 Sep 2015 00:00:00 +0530 Tue, 29 Sep 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264622 For TDS statements processed under section 200A, fee for late filing under section 234E could not be levied for the period before 1 June 2015, because the pre-amendment scheme allowed only limited adjustments such as arithmetical errors, apparent incorrect claims and interest computation. The later amendment to section 200A, which expressly enabled computation of section 234E fee, showed that no such authority existed earlier. Accordingly, recovery of the fee through intimation under section 200A for the relevant pre-amendment period was not sustainable and was deleted. Case-Laws Income Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264622