Non filing of TDS return.

This query is : Resolved 

18 December 2009 Hi,

What are the consequnces of non filing or late filing of TDS return?

Can any body tell me with section reference.

18 December 2009 FAILURE TO FURNISH THE TDS RETURN -272A(2)(C)

If the deductor fails to furnish the TDS return within due date, he shall be liable for penalty of Rs.100/- per day for the period of default


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