https://www.taxtmi.com/highlights?id=57203 Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is held to be prospective in nature and therefore no computation of fee for the demand or intimation for fee under section 234 E could be made for late deposit of TDS for the assessment years prior to 01/06/2015. - HC en-us Wed, 17 Mar 2021 13:46:58 +0530 Wed, 17 Mar 2021 13:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57203 Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is held to be prospective in nature and therefore no computation of fee for the demand or intimation for fee under section 234 E could be made for late deposit of TDS for the assessment years prior to 01/06/2015. - HC Highlights Income Tax Wed, 17 Mar 2021 13:46:58 +0530 https://www.taxtmi.com/highlights?id=57203