Penalty Waived u/s 272A(2)(k) for Late e-TDS Filing if Delay in Tax Payment is Justified.

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....Penalty imposed u/s. 272A(2)(k) - e-TDS statements filed much later than the due dates - Once the delay in payment of tax is explained satisfactorily, penalty u/s. 272A(2)(k) of the Act cannot be levied for the period till payment of tax. - AT....