https://www.taxtmi.com/caselaws?id=786894 Section 200A, as a machinery provision for processing TDS statements, did not before 1 June 2015 expressly enable computation or intimation of late-filing fee under section 234E. The post-amendment mechanism for such fee operates prospectively because no express retrospective effect is provided. Consequently, fee demands raised through section 200A intimations for TDS statements relating to periods before that date are not sustainable and are liable to be cancelled. The analysis treats retrospective imposition of a newly enabled charging mechanism as impermissible absent clear statutory authority. 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 Section 200A, as a machinery provision for processing TDS statements, did not before 1 June 2015 expressly enable computation or intimation of late-filing fee under section 234E. The post-amendment mechanism for such fee operates prospectively because no express retrospective effect is provided. Consequently, fee demands raised through section 200A intimations for TDS statements relating to periods before that date are not sustainable and are liable to be cancelled. The analysis treats retrospective imposition of a newly enabled charging mechanism as impermissible absent clear statutory authority. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786894