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Penalty

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(Querist)
24 December 2010 By Notification No. 41/2010, department has made the Issue of the TDS certificates quarterly.

What is the penalty of not following this notification
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CA. R. B. SAH

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CA. R. B. SAH (Expert)
24 December 2010 penalty shall be Rs.100 for each day during which failure continues but maximum penalty shall be amount of tax which shall be deductible/deducted.
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Akhil Agrawal

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Akhil Agrawal (Querist)
24 December 2010 This is not mentioned in the notification. which section is this



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CA. R. B. SAH

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CA. R. B. SAH (Expert)
25 December 2010 penalty shall be levied u/s 272A(2).

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