https://www.taxtmi.com/forum/issue?id=118490 Prosecution for non-payment of deducted tax applies only where the deducted TDS has not been paid to government; if the TDS was ultimately paid late but interest and late fees remain outstanding, prosecution under the provision for failure to remit deducted tax does not extend to those interest and late fee liabilities. Penal provisions are to be strictly construed, so criminal liability requires express statutory coverage and cannot be implied for unpaid interest or late fees. en-us Thu, 20 Apr 2023 16:17:01 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118490 Prosecution for non-payment of deducted tax applies only where the deducted TDS has not been paid to government; if the TDS was ultimately paid late but interest and late fees remain outstanding, prosecution under the provision for failure to remit deducted tax does not extend to those interest and late fee liabilities. Penal provisions are to be strictly construed, so criminal liability requires express statutory coverage and cannot be implied for unpaid interest or late fees. Discussion-Forum Income Tax Thu, 20 Apr 2023 16:17:01 +0530 https://www.taxtmi.com/forum/issue?id=118490