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
View Source