Tag Archives: section 272A(2) (k)

Penalty for delay in filing TDS return

Q  Whether penalty for delay in filing TDS return to be levied from date of deposit of TDS   or from the due date of filing return ?  Where assessee filed quarterly e-TDS returns belatedly because TDS could not be deposited in time due to non-availability of funds, penalty under section 272A(2)(k) could be levied… Read More »