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Income Tax - Highlights / Catch Notes

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Penalty u/s 272A(2)(K) - late filing of e-TDS return - due to ...


No Penalty for Late e-TDS Filing Due to Software Glitches u/s 272A(2)(K.

October 20, 2018

Case Laws     Income Tax     AT

Penalty u/s 272A(2)(K) - late filing of e-TDS return - due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay in filing of quarterly statements of TDS, for which no penalty can be levied on assessee.

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