consequences of late filing of 15J, 15G and 15I forms before

This query is : Resolved 

19 March 2011 what are the consequences of belated submission of forms No.15G, 15I and 15J before the Commissioner of Incometax. Whether such belated submission would attract the provisons of section 40(a)(ia) of the Act?

20 March 2011 Penalty u/s 272A(2)(f) can be levied. My understanding is 40(a)(ia) can't be initiated.


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