Fee for Late TDS Filing u/s 234E Challenged; Section 200A Inapplicable Before June 1, 2015.

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....Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 1.6.2015....