Section 200A of the Income Tax Act

Income-tax Act, 2025: s.399

Section 200A of the Income-tax Act, 1961 corresponds to section 399 (Processing) of the Income-tax Act, 2025.

Read section 399 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 200A is Fatehraj Singhvi v. UOI (73 Taxmann.com 252), cited in 1,778 of the 4,379 judgments on BharatTax that turn on this section.

Leading authorities on Section 200A

Fatehraj Singhvi v. UOI
73 Taxmann.com 252 · 2016 · High Court
1,778
citing judgments

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

Kourani v. Union OF India
83 Taxmann.com 137 · 2017 · High Court
1,708
citing judgments

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

CIT v. Vatika Township Pvt. Ltd.
367 ITR 466 · 2014 · Supreme Court
1,558
citing judgments

Taxing statutes are presumed to operate prospectively unless a clear contrary intention for retrospective application is evident. The law applicable for determining tax liability is that which stands on the first day of the assessment year, following the principle that law looks forward, not backward (lex prospicit non respicit).

Fateh Raj Singhvi & Ors. v. UOI
289 CTR 602 · 2016 · High Court
844
citing judgments

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

Rashmikant Kundalia v. Union of India
54 Taxmann.com 200 · 2015 · High Court
702
citing judgments

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

Olari Little Flower Kuries (P.) Ltd. v. UOI
440 ITR 26 · 2022 · High Court
614
citing judgments

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

Gajanan Constructions v. DCIT
74 Taxmann.com 6 · 2016 · ITAT
465
citing judgments

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

Dundlod Shikshan Sansthan v. Union of India
63 Taxmann.com 243 · 2015 · High Court
397
citing judgments

The imposition of fees for late filing of TDS/TCS returns prior to the Finance Act, 2015 amendments was not illegal, and the Rajasthan High Court found no justification to interfere with such compensatory fees.

Jiji Varghese v. ITO(TDS) & Ors.
443 ITR 267 · 2022 · High Court
220
citing judgments

Section 234E fee cannot be imposed for periods prior to June 1, 2015. This applies even when the processing of the return under Section 200A(c) occurred before that date.

Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others
392 ITR 457 · 2017 · High Court
217
citing judgments

Judgments on Section 200A

Spark44 Demand Creation Partners Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Centralized Processing Cell, Ghaziabad

In the result, all the ground of appeal of the assesse is allowed for statistical purposes

ITA 1294/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Jul 2023AY 2016-2017

Bench: Shri Aby T Varkey & Shri Amarjit Singhspark44 Demand Creation Vs. Assistant Commissioner Partners Private Limited Of Income Tax, 91 Springboard Business Centralized Processing Hub Pvt. Ltd., 175, Cell-Tds Kagalwala House, 2Nd Tds Cpc, Aayakar Floor, Vidyanagri Marg, Bhawan, Sector -3, Kalina, Santacruz (E) Vaishali, Ghaziabad, Mumbai – 400098 Up- 401010 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aawcs3113M Appellant .. Respondent [ Appellant By : Nimit Vora Respondent By : Ram Krishna Kedia Date Of Hearing 05.07.2023 Date Of Pronouncement 20.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 17.02.2023 For A.Y. 2016-17. The Assessee Has Raised The Following Grounds Before Us: “1. The Ld. Cit(A) Has Erred In Upholding The Action Of The Assistant Commissioner Of Income Tax, Centralized Processing Cell Tds (Hereinafter Referred To As 'Ld. Ao') In Determining Tds Liability @ 20% On Amount Payable To Non-Resident Payee Towards Inter-Company Management Fees By Applying Provisions Of Section 206Aa R.W.S. 195 Of The Act In The Absence Of Pan Of Non-Resident Payee. 2. The Id. Cit(A) Has Erred In Not Appreciating The Following:

For Appellant: Nimit VoraFor Respondent: Ram Krishna Kedia
Section 115A(1)(b)Section 154Section 195Section 200ASection 206A