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Regarding as26 (tds)

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(Querist)
08 May 2012 Please let me know what may me the case or cases in AS26 not match with books of accounts it only means that books not updated or can be other reasons, pl reply.

Regards, Gaurav
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prasad

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prasad (Expert)
09 May 2012 Yes, firstly the books are not maintained properly.

Secondly, it will result in undisclosed income. and attracts penalty U/s 271 (1) (c) under the income Tax Act
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