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
24 October 2026
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