Section 234E Penalty Inapplicable: TDS Filing and Intimation Dates Precede June 1, 2015, Per Section 200A.

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....Levying penalty / late filing fee u/s. 234E - No fee can be levied u/s 234E in terms of section 200A, as admittedly the date of filing of TDS statement and date of intimation are much prior to 1.6.2015. - AT....