बड़ी राहत I PENALTY for LATE filing of TDS RETURN I Income Tax

Whether Penalty can be imposed for late filing of  TDS return filed if  employee not well acquainted with procedure of e-filing of TDS return?

Where there was mere delay in furnishing TDS quarterly statements as employees of assessee bank were not well acquainted with procedure of e-filing of TDS return which was made effective from assessment year 2008-09, penalty imposed under section 272A(2)(k) was to be deleted

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