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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS ...


Penalty for Late TDS Returns Filing u/s 272A(2)(k) Removed Due to E-Filing Transition Challenges.

October 10, 2018

Case Laws     Income Tax     AT

Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in initial stage of switchover from manual to e-filing system of TDS returns - Penalty deleted.

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