INCOME TAX ACT, 1961

Section 234E Section 200A

Fee under section 234E - Delay in filing of TDS statement - Position prior to 1-6-2015 -

Issue arose as to whether amendment brought in by Finance Act, 2015 with effect from 1-6-2015 under section 200A [clause (c)] is prospective in nature.Held: Amendment brought in by Finance Act, 2015 with effect from 1-6-2015 under section 200A (clause (c)) of the Act is prospective in nature thereby empowering the revenue authorities to charge fee under section 234E only after 1-6-2015. Since the amendment brought in by Finance Act, 2015 under section 200A(c) of Income Tax Act,1961 with effect from 1-6-2015 is prospective in nature, therefore, revenue authorities are not empowered to levy the fees under section 234E in the processing completed before 1-6-2015.

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