Dear Experts,
Can anyone please let me know when the applicability to the provision of sec. 272A(2)(g)of the income tax act is attracted.
I am seeing some of the employer downloads form 16 and keep it pending for digital signature and issue form 16 at the end of 30th June. Is the above provision applicable for this. Please explain me.
Thanks
Income tax dept can't find whether it is issued to all employees.. Downloading form 16 on time can save them from penal action.
You may ask without digital signature if required sinces the form 16's are from traces and digital signature just give authenticity and there won't be any change before and after affixing digital signature
CAclubindia
