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Amendment to sec. 200A empowering AO to levy sec. 234E fees on delayed filing of TDS return has no retro-effect

December 7, 2018[2018] 100 39 (Jaipur - Trib.)/[2019] 174 ITD 252 (Jaipur - Trib.)

IT : Amendment to provisions of section 200A with effect from 1-6-2015 empowering Assessing Officer levying fees under section 234E has prospective operation and, therefore, Assessing Officer while processing TDS statements for period prior to 1-6-2015, was not empowered to charge fees under section 234E
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