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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Penalty u/s 272B - default u/s 139A(5B) - quotation of invalid ...


Penalty for Quoting Invalid PANs in TDS Returns Not Applicable for Minor Breaches u/s 272B.

September 7, 2012

Case Laws     Income Tax     AT

Penalty u/s 272B - default u/s 139A(5B) - quotation of invalid PAN of deductees in TDS returns - no penalty is leviable when there is a technical or venial breach of the Act - AT

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