Fee u/s 234E Not Imposable for Late e-TDS Returns Filed Before June 1, 2015, Per Section 200A.

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....Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015. Therefore, fee payable u/s 234E, cannot be levied while processing TDS statements u/s 200A - AT....