https://www.taxtmi.com/forum/issue?id=107126 Administrative guidance advises that prosecution for TDS defaults should not ordinarily be initiated where the amount involved and period of default are not substantial; taxpayers who have paid withheld tax with interest when filing returns may seek relief under that instruction, but reported precedents have often been unfavourable to taxpayers, so demonstrating prompt payment and applying the circular are the primary regulatory responses to prosecution notices. en-us Tue, 05 Aug 2014 18:49:30 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107126 Administrative guidance advises that prosecution for TDS defaults should not ordinarily be initiated where the amount involved and period of default are not substantial; taxpayers who have paid withheld tax with interest when filing returns may seek relief under that instruction, but reported precedents have often been unfavourable to taxpayers, so demonstrating prompt payment and applying the circular are the primary regulatory responses to prosecution notices. Discussion-Forum Income Tax Tue, 05 Aug 2014 18:49:30 +0530 https://www.taxtmi.com/forum/issue?id=107126