Tribunal held that, fee cannot be levied in statement processed under S.200A up to 31-05-2015. (AY. 2013-14 to 2016-17)
Madhya Pradesh Power Transmission Ltd. v. CIT (2019) 69 ITR 322 (Indore)(Trib.)
S. 234E : Fee-Default in furnishing the statements-Deduction at source-Fee cannot be levied in statement processed under S.200A up to 31-05-2015. [S. 200A]