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Demand of tax @ 20% to be paid if appeal filed under penalty sec.271D

This query is : Resolved 
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(Querist)
01 December 2022 20% of tax to be paid if demand raised u/s 271D. Already appeal u/s form 35 filed
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
01 December 2022 Yes, because assessment and penalty to be viewed separately.
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