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Late filling fees

This query is : Resolved 
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(Querist)
01 January 2014 Sir,
I have paid late filling fees Rs.12k in u/s 234E for last FY 12-13

Q.i want in which account head it will come
Indirect expense or duties and tax.
pl show me accounting entry for the same.
Thanks
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@VaibhavJ

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@VaibhavJ (Expert)
01 January 2014 Hi

It is Duties & Taxes.

Thanks

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