time prescribed in sub-section (3)
of Section 200 or the proviso to sub-section (3) of section 206C , he shall be liable ... section (3) of
section 200 or the proviso to sub-section (3) of section 206C ."
9. Interpreting Section 200A and Section 234E , the Karnataka
vide
intimation u/s 200A of the Act raising the demand of fee u/s 234E of the Act.
ITA No.734/Del/2019 ... corollary, pr ior to am endment under Section 200A of the Act,
levy of fee under Section 234E dur ing pr ocessing of TDS statement
prescribed in sub-section(3) of Section 200 or
the proviso to sub-section(3) of Section 206C of the Act. Section 200A is
merely ... section(3) of Section 200 or
the proviso to sub-section(3) of Section 206C of the Act. Sub Section(4)
to Section 234E
section 200A in the Act, the existing
provisions of section 200A of the Act does not provide
for determination of fee payable under section 234E ... Section 200A of the Act,
when they have processed the application for TDS under Section 200A ,
no late fee can be imposed under Section 234E
clause (c) against any amount paid under section 200 or section 201
or section 234E and any amount paid otherwise ... with sub-
section (3) of section 200 or the proviso to sub-section (3) of section
206C.
(4) The provisions of this section shall apply
section (3) of section 200 or the proviso to sub- section
(3) of section 206C .
(2) The penalty referred to in sub-section (1) shall ... section (2A) or sub section (3) of section 200 or the
proviso to sub-section (3) or under sub-section (3A) of section 206C] shall
section (3) of section 200 or the proviso to
sub-section (3) of section 206C.
(2) The penalty referred to in sub-section (1) shall ... section (2A) or sub
section (3) of section 200 or the proviso to sub-section (3) or under sub-section
(3A) of section 206C] shall
time prescribed in sub-section (3)
of Section 200 or the proviso to sub-section (3) of section 206C , he shall be liable ... section (3) of
section 200 or the proviso to sub-section (3) of section 206C ."
9. Interpreting Section 200A and Section 234E , the Karnataka
processing of correction statement u/s. 200A of the
Act for such fees u/s. 234E prior to 01.06.2015. The assessee further contended that levy ... given in purported exercise of power
under section 200A are in respect of fees under section 234E for the period prior to 1.6.2015. As
such
section 154 of the
Act against the order under section 200A . Assessee requested the
ITO to rectify the levy of fee charged under section 234E ... application under section
154 before the ITO to rectify the order under section 200A levying
late fee under section 234E
