In the result, assessee’s appeals (Ms
Bench: Shri Sandeep Gosain & Shri Arun Khodpia
206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government account and after doing that he has to furnish the TDS statement before the Income Tax Authorities within the prescribed time limit. If there is late filing of those TDS statements then the Revenue Authorities may charge late filing