No Penalty for Late TDS Filing: Reasonable Cause Accepted u/s 273B Due to Missing PAN Details.

Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide belief that the TDS return cannot be filed without PAN number - reasonable cause U/s 273B - no penalty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X