https://www.taxtmi.com/highlights?id=37449 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 en-us Mon, 08 Jan 2018 11:29:33 +0530 Mon, 08 Jan 2018 11:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37449 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 Highlights Income Tax Mon, 08 Jan 2018 11:29:33 +0530 https://www.taxtmi.com/highlights?id=37449