Budget 2022: Consequence for failure to deduct/collect or payment of tax

Last updated: 03 February 2022

Consequence for failure to deduct/collect or payment of tax - Computation of interest 1. Section 201 of the of the Act deals with the consequences of persons who fail to deduct tax or after deducting, fail to deposit the same to the credit of the Central Government. Sub-section (1A) of the said s

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