https://www.taxtmi.com/highlights?id=36860 Levy of late filing fee u/s 234E - Late filing of TDS return - 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 - AT en-us Mon, 13 Nov 2017 11:47:19 +0530 Mon, 13 Nov 2017 11:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36860 Levy of late filing fee u/s 234E - Late filing of TDS return - 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 - AT Highlights Income Tax Mon, 13 Nov 2017 11:47:19 +0530 https://www.taxtmi.com/highlights?id=36860