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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 exposes persons to penalty equal to unpaid tax and potential prosecution absent timely deposit.</h1> Failure to collect tax at source attracts a penalty equal to the amount of tax not collected; authority to impose penalties has been prospectively assigned to the Assessing Officer for penalties imposed after the finance amendment. Criminal prosecution may follow where collected tax is not paid to government accounts, subject to an exception if the tax is deposited within the prescribed time for filing the related statement and to the statutory reasonable cause defence against penalties.

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