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Late deposit of tds

TDS 224 views 3 replies

This has reference to section 276B of the Income Tax Act. In case of a Public Limited Company, who is supposed to be imprisoned under section 276B? the directors ?

Replies (3)
Interest may be paid by company but imprisonment will be for directors only
Sec 276 b is seperate .Non deposition may lead to penalty.
Imprisonment is for directors only


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