Extension of section 278AA protection to prosecutions for failure to credit tax collected at source, effective next fiscal year.

The amendment extends the protective scope that precludes imposition of certain punishments to include prosecutions for failure to credit tax collected at source, bringing those offences within the same non-punitive procedural framework that already covers failures to credit tax deducted at source. The change is effected by inserting the collected-tax offence into the list of offences covered and takes effect from the commencement of the stated fiscal year.

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