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Manual - Section 206C - Tax collection at source (TCS)
Manual - Section 271H - Penalty for incorrect information or failure to furnish statements etc.
Manual - Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS
Manual - Section 200A - Processing of statements of tax deducted at source
Section 234E - Fee for default in furnishing statements - Part F. - Interest chargeable in certain cases
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