https://www.taxtmi.com/caselaws?id=788806 The amendment to section 200A enabling computation of late fee under section 234E was treated as prospective from 01.06.2015. On that basis, an intimation under section 200A could not levy fee for TDS statement defaults relating to the period before 01.06.2015. Where the default continued beyond that date, the fee was to be recalculated only for the period from 01.06.2015 up to the date of filing or processing, as applicable. The pre-01.06.2015 levy was therefore not sustained, and the matter was remitted for fresh computation only for the post-01.06.2015 period. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788806 The amendment to section 200A enabling computation of late fee under section 234E was treated as prospective from 01.06.2015. On that basis, an intimation under section 200A could not levy fee for TDS statement defaults relating to the period before 01.06.2015. Where the default continued beyond that date, the fee was to be recalculated only for the period from 01.06.2015 up to the date of filing or processing, as applicable. The pre-01.06.2015 levy was therefore not sustained, and the matter was remitted for fresh computation only for the post-01.06.2015 period. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788806