16 March 2015
Fee of 200/- per day up to the date of filing return and the amount not exceed amount of TDS. Also attract penalty U/s 271 H - 10000 to 1 lakhs if not filed with in one year from the specified date.
Non deduction of TDS interest @ 1 % per month or part of the month from the date of deductible to the date of actual deduction.
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