Late TDS Filing Penalty Can Be Waived u/s 272A(2)(k) If Reasonable Cause Shown Per Section 273B.

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....Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then no penalty - AT....