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    <description>The Tribunal held that the amendment to section 200A(1) of the Act is prospective, and Assessing Officers cannot charge fees under section 234E for intimation issued before 1.6.2015. Relying on precedents, the Tribunal allowed the appeal and deleted the late fee imposed under section 234E for the 4th quarter of the financial year 2013-14.</description>
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      <description>The Tribunal held that the amendment to section 200A(1) of the Act is prospective, and Assessing Officers cannot charge fees under section 234E for intimation issued before 1.6.2015. Relying on precedents, the Tribunal allowed the appeal and deleted the late fee imposed under section 234E for the 4th quarter of the financial year 2013-14.</description>
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