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
ARTICLESHIP
30 June 2026
Article Assistant or Paid AssistantVIKAS VERMA & CO New Delhi Others View Details
ARTICLESHIP
24 June 2026
ARTICLE ASSISTANTBHUPINDER SHAH AND COMPANY New Delhi CA Inter View Details |
CAclubindia
