Section 234E Fee for Late Filing: AO's Authority Shifted to Section 200A Post-June 1, 2015 for Adjustments.

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....Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is well within his limit to levy fee u/s 234E even while processing the statement u/s 200A and making adjustment - AT....