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Penalty for Late TDS Returns Filing u/s 272A(2)(k) Removed Due to E-Filing Transition Challenges.

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....Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in initial stage of switchover from manual to e-filing system of TDS returns - Penalty deleted.....

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