Case Law Details
Case Name : Sukhdev Singh Vs The JCIT(TDS) (ITAT Chandigarh)
Appeal Number : ITA No. 116/Chd/2014
Date of Judgement/Order : 29/09/2014
Related Assessment Year :
Courts :
All ITAT ITAT Chandigarh
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Facts of the case- In this case it was informed that the assessee has not deducted the tax at source as required under the provisions of Chapter XVII-B of the Income Tax Act. The Assessing Officer levied penalty under section 271C of the Income Tax Act for a sum of Rs.40,254/- vide separate order.
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Hi,
I need to pay penalty under section 271C on account of non deduction of TDS. Which challan (280 0r 281) to be used for the payment?