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15 November 2013 The CBDT has issued circular on 17.04.2013 i.e circular no 04/2013 making it compulsory to issue Form 16/16A with specified time limits as given in circular.

with this regard, kindly let me know if penalty of Rs.100/- for delay in issuing is for each Form 16/16A or on a whole basis

15 November 2013 yes. penalty under 272A(2) shall apply. the penalty is Rs 100 for each day.


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