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Penalty for non deduction of tds 271c or only 30% disallowan

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 February 2017 Dear All,
Pls clarify :- on Non deduction of TDS weather only 30% of expenditure will be disallowed or AO can imposed the penalty also u/s 271C

Regds
Ashish

24 February 2017 Disallowance and penalty attracts since sections are independent.

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 February 2017 sir that means AO may imposed the penalty also u/s 271C along with the disallowance...... right




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