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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Liability to pay penalty u/s. 271C can be fastened only on the ...

Case Laws     Income Tax

August 23, 2016

Liability to pay penalty u/s. 271C can be fastened only on the person who does not have good and sufficient reason for not deducting tax at source and the burden, of course, will be on that person to prove such good and sufficient reason - HC

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