TMI BlogLevy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of...Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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