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Delhi HC: Higher Compounding Fees Don't Apply on Second TDS Default Plea If First Was Rejected - (05 Sep 2025)

DIRECT TAXATION

Delhi HC ruled that the 5% higher compounding fee on a second TDS default plea applies only if the first offence was compounded. If the first plea was rejected, this fee doesn't apply, as the compounding order and its conditions must be met for the higher fee to be charged on subsequent applications

Tags : COMPOUNDING FEES   TDS   DEFAULT   OFFENCE  

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