No Penalty for Late TDS Filing Before June 1, 2015: Section 234E Not Applicable Retroactively.

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....Levy of fees under section 234E - Late filing of TDS return - No dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date - No penalty - AT....