https://www.taxtmi.com/caselaws?id=470543 Late fee under section 234E could not be computed while processing quarterly TDS statements under section 200A for periods before 1 June 2015. The amendment authorising such computation took effect only from that date, so decisions applicable to pre-amendment assessment years governed the issue. A decision concerning later assessment years did not apply. Consequently, an intimation under section 200A could not validly levy the late fee for the stated pre-amendment periods. en-us Wed, 01 May 2024 00:00:00 +0530 Mon, 03 Aug 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470543 Late fee under section 234E could not be computed while processing quarterly TDS statements under section 200A for periods before 1 June 2015. The amendment authorising such computation took effect only from that date, so decisions applicable to pre-amendment assessment years governed the issue. A decision concerning later assessment years did not apply. Consequently, an intimation under section 200A could not validly levy the late fee for the stated pre-amendment periods. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470543