https://www.taxtmi.com/manuals?id=3670 Prosecution under Section 276B arises for failures to deduct tax at source or to pay dividend distribution tax, and for failures to ensure payment of tax where payments in kind (including winnings, online-game winnings, perquisites, and virtual digital asset considerations) have insufficient cash to meet withholding obligations. Prosecution is not to be launched if the tax deducted or collected for a quarter is paid to government credit on or before the time prescribed for filing the corresponding TDS or TCS statement. en-us Fri, 15 Dec 2023 14:22:00 +0530 Fri, 29 Aug 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3670 Prosecution under Section 276B arises for failures to deduct tax at source or to pay dividend distribution tax, and for failures to ensure payment of tax where payments in kind (including winnings, online-game winnings, perquisites, and virtual digital asset considerations) have insufficient cash to meet withholding obligations. Prosecution is not to be launched if the tax deducted or collected for a quarter is paid to government credit on or before the time prescribed for filing the corresponding TDS or TCS statement. Manuals Income Tax Fri, 15 Dec 2023 14:22:00 +0530 https://www.taxtmi.com/manuals?id=3670