Failure to ensure payment of tax at source triggers an equal amount penalty under amended section 271C, with staged commencement.

The amendment expands section 271C to make a person liable to a penalty equal to the amount of tax not paid or not ensured to be paid where tax is required to be deducted or paid, and adds explicit cross references to specified provisos to withholding provisions and to a withholding subsection concerning a banking instrument, with staggered commencement dates.

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