T.D.S.Liability on payer

The assessee employer failed to deduct tax from salary ,The employee paid tax as advance tax.What is the liability of the empler  under Income Tax Act ?.Penalty u/s271C?, and disallowance u/s 40(a)(ia)?. 

Replies (1)

as tax is already paid by employee so,sec 40A (IA) is aplicable otherwisw double taxation will be done..........

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