TMI BlogPenalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the...Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty under section 271C of the Act can be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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