Income-tax Act, 1961

Section - 271C - Penalty for failure to deduct tax at source

Penalty for failure to deduct tax at source.

271C. (1) If any person fails to-

(a)- deduct the whole or any part of the tax as required by or under the provisions of Chapter XVII-B; or
(b)- pay 10[or ensure payment of,] the whole or any part of the tax as required by or under-
(i)- sub-section (2) of section 115-O; 11[***]
(ii)- the proviso to section 194B;
10[(iii)- the first provi .... To read the full section download the app from Google Play store