Section 271H - Penalty for incorrect information or failure to furnish statements etc.

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..... a penalty for delay in filing quarterly returns of TDS/ TCS or furnishing incorrect information in the said returns. Section 271H provides that without effecting the provisions of section 234E , a person shall be liable to pay penalty if: (i) he fails to deliver the quarterly returns of TDS/ TCS within the time prescribed or (ii) he furnishes incorrect information in the quarterly returns of TDS/ .....

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