Failure to pay deducted tax triggers criminal penalties including mandatory imprisonment and fine under the law. A person who fails to pay tax deducted at source or otherwise required to be paid to the credit of the Central Government as mandated shall incur criminal liability, punishable by rigorous imprisonment for not less than three months and up to seven years and liable to a fine; this penal provision does not apply if the deducted tax has been credited to the Central Government on or before the time prescribed for filing the related statement.
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.
Failure to pay deducted tax triggers criminal penalties including mandatory imprisonment and fine under the law.
A person who fails to pay tax deducted at source or otherwise required to be paid to the credit of the Central Government as mandated shall incur criminal liability, punishable by rigorous imprisonment for not less than three months and up to seven years and liable to a fine; this penal provision does not apply if the deducted tax has been credited to the Central Government on or before the time prescribed for filing the related statement.
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