Penalty and Prosecution for failure to collect tax at source [ Section 271CA and section 276BB ]

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..... Ready Reckoner - Income Tax - Manuals - Penalty for failure to collect tax at source [ Section 271CA ] If any person fails to collect the whole or any part of the tax as required by or under the prov .....

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..... Section 206C .​ Prosecution [ Section 276BB ] If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206C, he sha .....

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