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Section 234E - Fee for default in furnishing quarterly statement of TDS/ TCS

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Full Text of the Document

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....ction 206C(3) which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. * This section provides that where a person fails to deliver the quarterly returns of TDS/ TCS within the time prescribed, then he shall be liable to pay a fees of 200 for every day during which the failure continues. ....

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