https://www.taxtmi.com/caselaws?id=786894 Whether a post enactment machinery amendment can sustain demands for a newly created fee for earlier periods: the article explains that a machinery provision that was amended to provide for computation/intimation of a fee cannot be used to impose a charging provision retrospectively. The charging provision was introduced effective from its commencement date and, absent express retrospective effect, its liability cannot be visited on periods before that date. The operative effect: intimations issued under the amended processing provision cannot sustain fee demands for TDS periods predating the charging provision's commencement. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786894 Whether a post enactment machinery amendment can sustain demands for a newly created fee for earlier periods: the article explains that a machinery provision that was amended to provide for computation/intimation of a fee cannot be used to impose a charging provision retrospectively. The charging provision was introduced effective from its commencement date and, absent express retrospective effect, its liability cannot be visited on periods before that date. The operative effect: intimations issued under the amended processing provision cannot sustain fee demands for TDS periods predating the charging provision's commencement. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786894