Standard operating procedure for prosecution in cases of TDS/TCS default

CA SONIYA AGARWAL , Last updated: 16 February 2015  
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Two categories of cases for prosecution in TDS related offences: LIST A - MANDATORY PROSECUTION :-TDS of more than Rs. 1,00,000 deducted but not depositedbefore due date or Late payment Interest had not been paid completely /not at all paid:- Shall Mandatorily beprocessed for prosecution + r

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CA SONIYA AGARWAL
(self practice)
Category Service Tax   Report

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