Sec. 271c

CA MAYANK (CA) (1219 Points)

10 December 2011  

if  TDS is not deducted by assessee who is liable for the TDS. But TDS is paid by other party (who is liable to pay) during the time of self assessement then whether penalty levied u/s 271C from the assessee who is liable to deduct TDS.


if NO penalty is levied then Why? plz send regarding case law.