https://www.taxtmi.com/acts?id=43807 A proviso added to the penalty provision excludes application of the penalty if the payment referred to in clause (a) has been credited to the Central Government on or before the time prescribed for filing the related statement under the statement-filing provision; the amendment takes effect from 1 October 2024 and conditions penal liability on meeting that filing-related payment timing requirement. en-us Sat, 17 Aug 2024 13:20:29 +0530 Sat, 17 Aug 2024 13:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43807 A proviso added to the penalty provision excludes application of the penalty if the payment referred to in clause (a) has been credited to the Central Government on or before the time prescribed for filing the related statement under the statement-filing provision; the amendment takes effect from 1 October 2024 and conditions penal liability on meeting that filing-related payment timing requirement. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 13:20:29 +0530 https://www.taxtmi.com/acts?id=43807