Section 271C by ashutoshteamlogic | Apr 14, 2023 | Direct Tax | 0 comments Section 271C penalty cannot be imposed for belated or non-payment of TDS. M/s US Technologies International Pvt. Ltd. v. CIT – [2023] 149 taxmann.com 144 (SC). Submit a Comment Cancel replyYour email address will not be published. Required fields are marked *Comment * Name * Email * Website Save my name, email, and website in this browser for the next time I comment.