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Penalty for late filling

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(Querist)
30 October 2013 Hey, Is there any penalty for late filling of returns in TNVAT Act and to what extent???? plz can you tell me!!!
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CA Chandra Kishore Bajpai

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CA Chandra Kishore Bajpai (Expert)
03 November 2013 it may be upto 150% of tax assessed by the authority for the relevant period, refer sec 22(5) of the Act

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