Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS ...

Income Tax

April 16, 2014

Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be issued after the close of the financial year - penalty waived - AT

View Source

 


 

You may also like:

  1. Penalty u/s 272A (2) (k) - assessee has failed to submit the quarterly TDS statements in Form No. 26Q - The reasonable cause of ignorance of technical knowledge lack of...

  2. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

  3. Penalty u/s 272A(2)(c) - Non-issuance of TDS certificate in time - assessee was under bonafide belief that once the tax has not been deposited to the Government account...

  4. Penalty imposed under section 272A(2)(k) - delay in filing TDS statements - imposition of penalty under section 272A(2)(k) is not mandatory as the provisions of section...

  5. Bank failed to furnish declaration in Form 15H to the Dept. in time for non-deduction of TDS, default being of a technical nature, no penalty u/s 272A (2) (f)

  6. Amendment of section 272A. - penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - to include...

  7. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  8. Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to...

  9. Failure to appoint Whole time Company Secretary within a period of six months - The penalty is imposed on the Company and its Officers in default as per table below for...

  10. Levy of fine / penalty - Failure to file the copies of the Annual Returns with the Registrar of Companies, Maharashtra, Mumbai within prescribed time - bona fide delay...

  11. Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the...

  12. TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the...

  13. Penalty u/s 272A(2)(c) r.w.s. 274 - penalty @ ₹ 100 per day of defaulting period - Since there is no reasonable cause furnished by the assessee for non furnishing...

  14. Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to...

  15. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

 

Quick Updates:Latest Updates