221 results for “TDS”+ Section 22clear
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Bench: JAYANT PATEL,B.SREENIVASE GOWDA
22 such fee was for conferring the privilege to the defaulter- deductor to come out from the rigors of penal provision of Section 271H. Be it recorded that, prior to Section 271H of the Act inserted in the statute book, the enforceability of requirement to file return under Section 200(3) and Section 206C(3) was by virtue of Section