PENALTY U/S 234 A AY 2020-21

This query is : Resolved 

27 July 2020 Dear sir

My query is if self assessment tax for the AY 2020-21 is more than Rs 150000/- and total tax paid before 31.07.2020.
and return file after 31.07.20. In this case i am liable to pay penalty u/s 234A.

27 July 2020 No.
Inference - Dr.Pranoy Roy Vs. CIT 309 ITR 231 (SC)



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