Exemption from prosecution for delayed payment of TCS in certain cases

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..... l) + Finance Bill, 2025 IV. Exemption from prosecution for delayed payment of TCS in certain cases Section 276BB of the Act provides for prosecution in case of failure to pay the tax collected at s .....

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..... t is proposed to amend section 276BB of the Act to provide that the prosecution shall not be instituted against a person covered under the said section, if the payment of the tax collected at source h .....

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