https://www.taxtmi.com/acts?id=16597 Section 271H permits the Assessing Officer to impose a penalty where a person fails to deliver required statements under section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in such statements for TDS/TCS. A prescribed monetary range applies, but no penalty is leviable if the person proves payment of tax deducted or collected, with fee and interest, and delivers the statement within one month of the prescribed time. The provision governs statements for TDS/TCS on or after 1 July 2012. en-us Fri, 01 Jun 2012 14:36:29 +0530 Thu, 07 Aug 2025 16:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16597 Section 271H permits the Assessing Officer to impose a penalty where a person fails to deliver required statements under section 200(3) or the proviso to section 206C(3), or furnishes incorrect information in such statements for TDS/TCS. A prescribed monetary range applies, but no penalty is leviable if the person proves payment of tax deducted or collected, with fee and interest, and delivers the statement within one month of the prescribed time. The provision governs statements for TDS/TCS on or after 1 July 2012. Act-Rules Income Tax Fri, 01 Jun 2012 14:36:29 +0530 https://www.taxtmi.com/acts?id=16597