https://www.taxtmi.com/acts?id=10156 A new penal provision makes any person who fails to collect tax at source liable to pay, by way of penalty, a sum equal to the amount of tax not collected; the penalty is to be imposed by the Joint Commissioner, establishing an administrative enforcement mechanism for tax collection failures. en-us Wed, 22 Oct 2008 17:22:35 +0530 Wed, 22 Oct 2008 17:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10156 A new penal provision makes any person who fails to collect tax at source liable to pay, by way of penalty, a sum equal to the amount of tax not collected; the penalty is to be imposed by the Joint Commissioner, establishing an administrative enforcement mechanism for tax collection failures. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 17:22:35 +0530 https://www.taxtmi.com/acts?id=10156