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Non filing of TDS return.

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(Querist)
18 December 2009 Hi,

What are the consequnces of non filing or late filing of TDS return?

Can any body tell me with section reference.
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
18 December 2009 FAILURE TO FURNISH THE TDS RETURN -272A(2)(C)

If the deductor fails to furnish the TDS return within due date, he shall be liable for penalty of Rs.100/- per day for the period of default

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