enable collection of fee under Section 234 in the form
prescribed under Section 200 (3) and processed under Section ... batch
“12. On a perusal of sub-section (1) of section 234E , it is
clear that a fee is sought to be levied inter alia
time prescribed in sub-section (3)
of section 200 or the proviso to sub-section (3) of
section 206C , he shall be liable ... section shall apply to a statement
referred to in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C
section 200A in the Act, the existing provisions of section
200A of the Act does not provide for determination of fees payable under section 234E ... section (3) to section 200 of the Act, under which the deductor is to furnish TDS statements.
However, as section 234E
section 200A in the
Act, the existing provisions of section 200A of the Act does not provide for
determination of fees payable under section 234E ... section (3) to section 200 of the Act, under which the deductor
is to furnish TDS statements. However, as section 234E
time prescribed in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C of the Act.
5
SBI Group ... section (1) of section 200A of the
Act are prospective in nature, therefore, fee u/s 234E
8
SBI Group
cannot be levied
erred in holding that appeal against order passed u/s
200A , wherein fee u/s 234E has been charged, is not maintainable
before him ... amendment made
to Section 200A authorizing the AO to make adjustment of the fees to
be levied u/s 234E while processing TDS returns
while issuing intimation under section 200A of the Act and
henceforth levy of fees u/s 234E in the case is without authority ... intimation raising demand prior to 01.06.2015
under section 200A of the Act levying section 234E of the Act
late fees is not valid". However
made the
person responsible for Sec. 190 to Sec. 203AA and Sec.285 , this
phrase does not cover Sec.234E , it means ... clause
(c) against any amount paid under section 200 or section 201 or section 234E and
any amount paid otherwise
Hence, the
demand notices under Section 200A by the
respondent-authority for intimation for payment of
fee under Section 234E can be said as without ... account of the intimation received under Section
200A for making computation and demand of
fees under Section 234E , the same has
necessitated the appellant
Section 89 in Finance Act, 2012
89. Insertion of new section 234E.
- After section 234D of the Income-tax Act, the following sub-heading
