Table of Contents
·
(1) [Section 201(1)]- Assessee to be deemed as
assessee in default
§ Form for furnishing certificate of accountant under the
first proviso to section 201(1) [Rule 31ACB]
·
(4) [Section 201(1A)]- Interest for Late Deposit of TDS
·
(5) [Section 271H]- Penalty for Failure to furnish
Statements. etc.
o
(B)
Quantum of Penalty [Section 271H(2)]:
o
(C) No penalty if statement of TDS / TCS
Filed within one Year [Section 271H(3)]:
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