Penalty for failure to furnish statements (TAX ADMINISTRATION)

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..... due date. Sub-section (3) of section 271H of the Act states that no penalty shall be levied if the person proves that after paying TDS/ TCS along with fees and interest to the credit of the Central Government, the person has filed the TDS/TCS statement before the expiry of period of one year from the time prescribed for furnishing such statement. 2. While earlier the due date to file a belated ret .....

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