Section 200A did not allow TDS return adjustments for Section 234E fees until changes by the Finance Act, 2015.

Section 200A did not allow TDS return adjustments for Section 234E fees until changes by the Finance Act, 2015. https://www.taxtmi.com/highlights?id=41866 Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.2015. en-us Sat, 06 Oct 2018 11:22:52 +0530 Sat, 06 Oct 2018 11:22:52 +0530 TaxTMI RSS Generator Section 200A did not allow TDS return adjustments for Section 234E fees until changes by the Finance Act, 2015. https://www.taxtmi.com/highlights?id=41866 Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01.06.2015 and that the same was brought on the Statute only vide Finance Act, 2015 w.e.f. 01.06.2015. Highlights Income Tax Sat, 06 Oct 2018 11:22:52 +0530 https://www.taxtmi.com/highlights?id=41866