High Court Clarifies: Non-Deduction of TDS u/s 194A Not a Criminal Offense u/s 276B.

Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – mere failure to deduct tax is no longer offence under Section 276-B of the Income Tax Act - HC .....

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