Not deposited a tds penalty

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Under section 234E it is described that where a person fails to deliver or cause to be a deliver a statement withing the time described in sub section (3) of section 200 or the proviso to sub section (3) of section 206c,he shall be liable to pay penalty of 200 per day,but if person deliver a statement within the time prescribed but failed to pay penalty of rs 200/-  which is prescribed in sec. 200 (3) then what will happen in that case?? 

please reply..

Replies (1)

If the statement is justified and within the time limit  then penalty will not be levied

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