Query on tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2015 Dear Sir ,
what are the penal provisions other than disallowance of expense if one fails to deduct tds.

Taxguy (Expert)
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16 August 2015 Section 276B of Income tax act is the penal provision.

Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2015 But sir he has not deducted the TDS at all, Then whether the provisions of 276B will apply?

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