Late Fee u/s 234E Not Applicable for First Quarter of Assessment Year 2016-2017 Due to Timing of Amendment.

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....Levy of late fee u/s. 234E - delay in filing of TDS statement - case of the assessee does not fall under the purview of amendment as the first quarter for the assessment year 2016-2017 ends on 30.06.2015 and the amendment is effective from 01.06.2015.....