https://www.taxtmi.com/caselaws?id=799779 Late fee for delayed filing of a TDS statement under section 234E may be computed only from 01.06.2015, when section 200A(1)(c) introduced the statutory mechanism for such computation. The mechanism operates prospectively and does not permit levy for any period before that date. Where a TDS statement is filed after 01.06.2015, the continuing filing default attracts late fee from 01.06.2015 until the actual filing date; any fee attributable to the preceding period must be deleted. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799779 Late fee for delayed filing of a TDS statement under section 234E may be computed only from 01.06.2015, when section 200A(1)(c) introduced the statutory mechanism for such computation. The mechanism operates prospectively and does not permit levy for any period before that date. Where a TDS statement is filed after 01.06.2015, the continuing filing default attracts late fee from 01.06.2015 until the actual filing date; any fee attributable to the preceding period must be deleted. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799779