Challan 276-B

what is the correct challan no for penalty u/s 276B
also major head & minor head
Replies (3)

The compounding fee should be deposited through TDS/TCS Challan ITNS-281.

The various fields in ITNS-281 should be filled as under:

Section Code

Relevant Section for which offence is committed

Type of Payment

TDS/TCS Regular Assessment (raised by I.T. Deptt.)  (400)

@ dhirajlal rambhia
there is no particular section( not one section)
it's a penalty for non payment of TDS under different sections

Yes, the offence is u/s. 276B ......

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