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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Penalty u/s 272A(2)(k) - delay in furnishing quarterly ...

Case Laws     Income Tax

October 16, 2020

Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to the date of filing of e-TDS statements, since e-TDS statement cannot be filed without payment of TDS to the credit of the Central Government account. - AT

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