TMI BlogPenalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the...Penalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the prescribed time - The explanation offered by the assessee would constitute ‘reasonable cause’ within the meaning of section 273B and hence the assessee would be entitled to immunity from the levy of penalty u/s 272A(2)(k). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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