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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 collect tax at source may attract a penalty equal to the uncollected tax under the withholding framework.</h1> Clause 449 provides that if a person fails to collect, wholly or partly, the tax required under the withholding provisions, the Assessing Officer may impose a penalty equal to the tax which the person failed to collect.

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