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Penalty u/s 272B - default u/s 139A(5B) - quotation of invalid PAN of deductees in TDS returns - no...

Penalty u/s 272B - default u/s 139A(5B) - quotation of invalid PAN of deductees in TDS returns - no penalty is leviable when there is a technical or venial breach of the Act - AT .....

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