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Income Tax - Highlights / Catch Notes

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Penalty u/s 271C - non deduction of tds u/s 194J / 194C by ...


Charitable Organizations Exempt from Penalty for Late TDS Deduction u/ss 194J or 194C: Section 271C Clarified.

November 17, 2017

Case Laws     Income Tax     AT

Penalty u/s 271C - non deduction of tds u/s 194J / 194C by assessee charitable organization on time - the penalty u/s 271C of the Act cannot be levied for the delayed deduction of TDS amount. - AT

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