TDS filing fee for late electronic Form 26QB submission results in a fee payable by the buyer responsible for deduction.

Failure to electronically furnish the challan-cum-statement in Form 26QB within the prescribed time triggers a statutory fee, payable by the buyer/transferee/payer responsible for deducting TDS on the transfer of immovable property; the obligation is established by the statute and implementing rules and the fee operates as a distinct consequence for non-compliance with electronic submission requirements.

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