Late Fee u/s 234E for Late TDS Filing Unsustainable Before June 1, 2015 for AY 2013-14.

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....Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to 01/06/2015 would not be sustainable in the eyes of law.....