Proposed Amendments to Section 276B: Rationalising Prosecution for Delayed Tax Payments

Last updated: 27 July 2024

Amendments proposed in section 276B of the Act for rationalisation of provisions Section 276B of the Act provides for prosecution in case of failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. The provisions ofthe said section state that, inter-alia, if a person fa
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