https://www.taxtmi.com/highlights?id=97019 Amendment to clause (c) of section 200A relating to imposition of late fee under section 234E applies prospectively from 01.06.2015; therefore late fee for belated TDS quarterly returns must be calculated only from that date to the date of filing. Coordinate bench authority directs recalculation of late fee from 01.06.2015; appellate order set aside and matter remitted to the jurisdictional TDS officer to perform the specified recalculation and determine payable late fee for the relevant return period. en-us Thu, 19 Feb 2026 14:08:39 +0530 Thu, 19 Feb 2026 14:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97019 Amendment to clause (c) of section 200A relating to imposition of late fee under section 234E applies prospectively from 01.06.2015; therefore late fee for belated TDS quarterly returns must be calculated only from that date to the date of filing. Coordinate bench authority directs recalculation of late fee from 01.06.2015; appellate order set aside and matter remitted to the jurisdictional TDS officer to perform the specified recalculation and determine payable late fee for the relevant return period. Highlights Income Tax Thu, 19 Feb 2026 14:08:39 +0530 https://www.taxtmi.com/highlights?id=97019