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
View Source