Penalty for non-compliance with tax deduction obligations, imposed by officer subject to required opportunity to be heard. The provision empowers the Income-tax Officer to impose an administrative penalty for failure to comply with the tax deduction obligations referenced as ... Summary
Penalty for non-compliance with tax deduction obligations, imposed by officer subject to required opportunity to be heard.
The provision empowers the Income-tax Officer to impose an administrative penalty for failure to comply with the tax deduction obligations referenced as section 203A, subject to a statutory cap; and it conditions any penalty order on giving the person an opportunity of being heard before the order is passed.
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