271 b

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 December 2013 Respected Friends ,

whether penalty u/s 271B be levied on the firm if the assesse has e-filed Tax audit of the firm within due date but he failed to file return of income of the firm before the due date.
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
21 December 2013 no. 271B shall operate only on failure of getting the audit done. For delay in filing of return 271F shall apply.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
21 December 2013 yes nikhil is right.
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