https://www.taxtmi.com/acts?id=40552 The amendment extends the protective scope that precludes imposition of certain punishments to include prosecutions for failure to credit tax collected at source, bringing those offences within the same non-punitive procedural framework that already covers failures to credit tax deducted at source. The change is effected by inserting the collected-tax offence into the list of offences covered and takes effect from the commencement of the stated fiscal year. en-us Tue, 01 Feb 2022 16:06:38 +0530 Tue, 01 Feb 2022 16:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40552 The amendment extends the protective scope that precludes imposition of certain punishments to include prosecutions for failure to credit tax collected at source, bringing those offences within the same non-punitive procedural framework that already covers failures to credit tax deducted at source. The change is effected by inserting the collected-tax offence into the list of offences covered and takes effect from the commencement of the stated fiscal year. Act-Rules Bills Tue, 01 Feb 2022 16:06:38 +0530 https://www.taxtmi.com/acts?id=40552