31 results for “TDS”+ Section 200A(1)clear
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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
200A has come into effect on 01.06.2015 and has prospective effect no computation of fee for the demand or the intimation for fee under section 234E can be made for TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld. AR for the assessee submits that Hon'ble jurisdictional High