TMI BlogLevy of penalty u/s 271C - non deduction of tds - payees of incomes had declared the payments in their...Levy of penalty u/s 271C - non deduction of tds - payees of incomes had declared the payments in their income tax return and that is why order u/s 201(1) has not been passed and if the order u/s 201(1) has not been passed the assessee cannot be said to be assessee in default - No penalty - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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