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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

FAQ on New vs Old Regime [AY 2024-25] (No. of topics: 15)

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When prosecution under Section 276BB shall be launched?

FAQs on Prosecution provision under IT Act

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Failure to remit collected tax at source triggers prosecution under Section 276BB; timely TCS payment before filing avoids it. Prosecution applies where a person who collected tax at source under section 206C fails to pay that tax to the Central Government; prosecution is barred if the collected tax is paid on or before the due date for filing the related TCS statement.

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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.

Failure to remit collected tax at source triggers prosecution under Section 276BB; timely TCS payment before filing avoids it.

Prosecution applies where a person who collected tax at source under section 206C fails to pay that tax to the Central Government; prosecution is barred if the collected tax is paid on or before the due date for filing the related TCS statement.

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Failure to remit collected tax at source triggers prosecution under Section 276BB; timely TCS payment before filing avoids it.

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