https://www.taxtmi.com/caselaws?id=288855 Section 200A did not authorise computation of fee under Section 234E at the stage of processing TDS statements before 01.06.2015; that power was inserted only by clause (c) with effect from that date. The statutory circular confirmed that, prior to the amendment, the provision allowed only specified arithmetical and prima facie adjustments and did not permit levy of the late filing fee through processing under Section 200A. As the amendment was expressly made operative from 01.06.2015 and no retrospective language was used, it applies prospectively. Late fee demands raised for periods before 01.06.2015 were therefore unsustainable. en-us Tue, 18 Dec 2018 00:00:00 +0530 Fri, 03 Jul 2020 08:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288855 Section 200A did not authorise computation of fee under Section 234E at the stage of processing TDS statements before 01.06.2015; that power was inserted only by clause (c) with effect from that date. The statutory circular confirmed that, prior to the amendment, the provision allowed only specified arithmetical and prima facie adjustments and did not permit levy of the late filing fee through processing under Section 200A. As the amendment was expressly made operative from 01.06.2015 and no retrospective language was used, it applies prospectively. Late fee demands raised for periods before 01.06.2015 were therefore unsustainable. Case-Laws Income Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288855