|QUERY:||Can late filing fees u/s. 234E be levied for the period prior to June, 2015 by way intimation u/s. 200A?|
|ANSWER:||Click here to read the full answer of the expert|
|EXPERT:||CA. H. N. Motiwalla|
|SECTION(S):||200A, 206C(3), 234E|
|CATCH WORDS:||intimation, Late filing fee|
Yes, Chapter XVII deals with relating to collection and recovery of tax. Section 234E in respect of fees for default in furnishing statement was introduce by the Fi-nance Act, 2012 with effect from July 01, 2012.