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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Failure to remit tax deducted at source may attract imprisonment and a continuing monthly penal fine under the Direct Taxes Code.</h1> Failure to remit taxes withheld or collected at source, dividend distribution tax, or tax on distributed income constitutes a statutory criminal offence carrying prescribed rigorous imprisonment and a monthly monetary penalty on the tax amount for the period of default; a defence of reasonable cause is available only for failures relating to taxes deducted or collected at source.

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