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late filing of 15G/H

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(Querist)
22 December 2009 If declaration u/s 197A has received late and no TDS deducted. what will be the consequences
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 December 2009 If the declaration has been received with in the financial year no consequences follows for non deduction provided other conditions are O.K. Why because section 197A(1) and (1A) as well as rule 29C(1) does not say the time limit of receiving declaration by the deductor.
On the other hand if declaration is received after the concerned financial year, and tax is not deducted for that particular year penalty under section 271C will attract to the deductor.
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