tds related topic

sravani (CA final student) (78 Points)

27 July 2010  

hi friends i have one doubt plz answer my doubt

as per sec 203 the deductor must issue certificate of TDS with in one month from the date of deduct of tax from the source otherwise attract penalty u/s 272A

but at the end of the year i.e. for the financial year the deductor give TDS certificate to deductee in Form 16A specifying whole year details of deduction at source i.e. is there attract penalty u/s 272A to the Deductor

regards

sravani