https://www.taxtmi.com/acts?id=41295 The amendment expands section 271C to make a person liable to a penalty equal to the amount of tax not paid or not ensured to be paid where tax is required to be deducted or paid, and adds explicit cross references to specified provisos to withholding provisions and to a withholding subsection concerning a banking instrument, with staggered commencement dates. en-us Wed, 01 Feb 2023 16:18:48 +0530 Wed, 01 Feb 2023 16:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41295 The amendment expands section 271C to make a person liable to a penalty equal to the amount of tax not paid or not ensured to be paid where tax is required to be deducted or paid, and adds explicit cross references to specified provisos to withholding provisions and to a withholding subsection concerning a banking instrument, with staggered commencement dates. Act-Rules Bill Wed, 01 Feb 2023 16:18:48 +0530 https://www.taxtmi.com/acts?id=41295