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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 ...


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

September 18, 2014

Case Laws     Income Tax     HC

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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