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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the ...


Penalty for Late e-TDS Filing u/s 272A(2)(k) Upheld; Staffing Issues Not Justified for Delay.

June 25, 2018

Case Laws     Income Tax     AT

Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay - levy of penalty confirmed.

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