Penalty Imposed u/s 271(c) for TDS Non-Compliance is Civil, No Need to Prove Taxpayer's Bad Motive.

Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil liability and therefore, bad motive on the part of the assessee is not essential to be proved. .....

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