https://www.taxtmi.com/circulars?id=10056 Careful drafting of complaint petitions in prosecutions for failures to deduct tax from salary is required, with drafts prepared in consultation with departmental prosecution counsel and using sample complaints as guidance; because liability for tax deduction arises monthly, complaints alleging continuing failures must be limited to offences for a restricted consecutive-month period per petition to conform with the Criminal Procedure limitation on complaint periods. en-us Tue, 17 Jul 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10056 Careful drafting of complaint petitions in prosecutions for failures to deduct tax from salary is required, with drafts prepared in consultation with departmental prosecution counsel and using sample complaints as guidance; because liability for tax deduction arises monthly, complaints alleging continuing failures must be limited to offences for a restricted consecutive-month period per petition to conform with the Criminal Procedure limitation on complaint periods. Circulars Income Tax Tue, 17 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10056