Tax Deducted at Source liability may attract interest, penalties and potential imprisonment for non-remittance by the deductor. Failure to remit Tax Deducted at Source retained for personal use breaches the deductor's remittance obligation; non-deposit within the stipulated time attracts interest, penalties and exposure to criminal liability, including possible rigorous imprisonment for up to seven years.
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.
Tax Deducted at Source liability may attract interest, penalties and potential imprisonment for non-remittance by the deductor.
Failure to remit Tax Deducted at Source retained for personal use breaches the deductor's remittance obligation; non-deposit within the stipulated time attracts interest, penalties and exposure to criminal liability, including possible rigorous imprisonment for up to seven years.
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