https://www.taxtmi.com/highlights?id=43065 Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil liability and therefore, bad motive on the part of the assessee is not essential to be proved. en-us Tue, 04 Dec 2018 18:51:34 +0530 Tue, 04 Dec 2018 18:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43065 Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil liability and therefore, bad motive on the part of the assessee is not essential to be proved. Highlights Income Tax Tue, 04 Dec 2018 18:51:34 +0530 https://www.taxtmi.com/highlights?id=43065