Sec. 271c

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CA
775 Points Posted on 10 December 2011

if  TDS is not deducted by assessee who is liable for the TDS. But TDS is paid by other party (who is liable to pay) during the time of self assessement then whether penalty levied u/s 271C from the assessee who is liable to deduct TDS.

 

if NO penalty is levied then Why? plz send regarding case law.

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On 10 December 2011 at 16:25 Report
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621 Points Posted on 11 December 2011
If the person who is actually liable to pay tax has deposited tax for the respective income than penalty can not be levied on deductor in default as the payment of tax has been already made. .
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On 11 December 2011 at 10:38

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