https://www.taxtmi.com/caselaws?id=287537 Amended section 200A clauses inserted by the Finance Act, 2015 with effect from 01.06.2015 were treated as prospective, so fee under section 234E could not be levied while processing TDS statements under section 200A for periods before that date. As the statements related to a pre-01.06.2015 period, the levy was held impermissible and relief was granted to the assessee. en-us Thu, 28 Nov 2019 00:00:00 +0530 Fri, 17 Apr 2020 15:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287537 Amended section 200A clauses inserted by the Finance Act, 2015 with effect from 01.06.2015 were treated as prospective, so fee under section 234E could not be levied while processing TDS statements under section 200A for periods before that date. As the statements related to a pre-01.06.2015 period, the levy was held impermissible and relief was granted to the assessee. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287537