781 results for “TDS”+ Section 200(3)clear
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In the result, appeals of the assessee are allowed
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K
200(3) and Section 206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS