As per 271H, no panalty leviable of TDS/TCS return filed before expiry of 1 year from TIME PRESCRIBED , along with TDS,TCS, fee under section 234E, Interest paid.
So, please explain 'time prescribed'
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Prescribed time to file TDS/TCS Return to avoid penalty under 271H
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https://www.google.co.in/amp/s/blog.saginfotech.com/due-dates-of-e-filing-of-tds-or-tcs-return/amp
Thanks
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