| (a) | - | being required under sub-section (1) of section 9A to collect duty, fails to collect the same; or |
| (b) | - | being required under sub-section (4) of section 9A to transfer the duty to the State Government within fifteen days of the expiry of the time specified therein, fails to transfer within such time, |
| (a) | - | being required under sub-section (5) of section 9A to submit details of transactions to the Government, fails to submit the same; or |
| (b) | .... To read the full section download the app from Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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