Penalties

Indirect Taxation

Will both penalties under section 73 and 122 apply for tax short paid? If not, when will 73 apply and when will 122 apply?

THE GAMESMASHER 8242

CA Final

★ 340

11-Oct-21 10:09

568

Answers (2)

Section 122 routes back to section 73.

Shiva Teja

Faculty

11-Oct-21 10:44

So only Section 73 will apply.

Shiva Teja

Faculty

11-Oct-21 10:45

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