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Proof of work from home for a ltd company ???

This query is : Resolved 
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(Querist)
20 October 2023 Hello everyone,

a company received notice u/s. 276B for delay in payment of TDS during covid.

Reason for delay was work from home.

Department has asked for evidence that employees were working from home .

we have mail from HR team on two occassion but 3rd and 4th work from home was declared verbally.

can we prepare and submit board resolution for each instance of work from home ?
will that be accepted by the department ??
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 October 2023 Send copy of mail from HR team on two occassion and say 3rd and 4th work from home was declared verbally.
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